2018 (2) TMI 211

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....for the Respondent. ORDER Per: B. Ravichandran The appeal is against the order dated 02.02.2005 of the Commissioner of Central Excise, Chennai. 2. The appellants are engaged in the manufacture of Steam, Nylon chips, Nylon Filament yarn and Nylon Tyrecord fabrics liable to Central Excise duty. They were also availing Cenvat credit on various input services. Some of the final products ar....

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....rnment in terms of Section 11 D of the Central Excise Act, 1944. The original authority confirmed the said view. 4. The Ld. Counsel appearing for the appellants submitted that they have recovered the amount reversed in terms of Rule 6 (3) (b) from the buyer. This cannot be considered as recovery of amount representing Central Excise duty attracting the provisions of Section 11 D. She relied on ....

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....ly endorsed that the amount is towards amount payable on exempted products steam in terms of Rule 6 (3) (b). This makes it clear that the appellant passed on the burden of their reversal of the amount in terms of CCR, 2002 to the buyers. The Tribunal in Unison Metals Ltd. (supra), categorically held that the amount already deposited under Rule 57 C C of the CCR, cannot be brought under Section 11 ....