2018 (3) TMI 5

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... - for Respondent Per: Anil Choudhary ORDER The issue in this appeal is whether an amount equal to 8% of selling price of fabricated items/pipes sold without payment of duty against CT-2 certificates as per the scheme under Notification No.6/2000 - CE dated 01/03/2000 read with Notification No.3/2001-CE and 6/2002-CE whether the appellant is liable to pay duty under Rule 6(3)(b) of Cenvat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ovision of rule 6(3)(b) are correctly applicable and hence, the appellants are liable to pay 8% on the selling price of the alleged exempted final products (cleared under CT-2 certificate). It is further alleged that the appellant have suppressed the relevant facts on the extended period of limitation is invocable. 3. The appellant had contested the SCN and the same was adjudicated confirming t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of CT-2 certificates issued by the Jurisdictional Range Officer of the consignee. Show cause notice was issued to SRF Ltd, on the ground that as they were clearing the goods without payment of duty and in view of the provisions of Rule 57C of the Rules, they are not entitled to modvat credit in respect of inputs used for manufacture of final products. This Tribunal following its earlier decision ....