2018 (6) TMI 625

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...., for Respondent Per: Anil Choudhary This appeal is filed by M/s Eveready Industries India Ltd. against Order-in-Appeal No. NOI-EXCUS-001-APP-0180-15-16 dated 30/11/2015 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2. Brief facts of the case are that the appellant is a manufacturer of Dry Cell Batteries and availing CENVAT credit facility. During the course of manufact....

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....ice of Rs. 5,20,010/- for the subsequent period and imposed equal penalty. Aggrieved by the said original order, assessee preferred appeal before the learned Commissioner (Appeals) on amounting other following grounds:- "The appellant has canvassed that (i) it is engaged in manufacture of dry cell batteries classified under sub-heading No.85061000 that are subject to valuation on the basis of ret....

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.... and are not a „final product‟; (v) defective dry cell batteries falling under subheading No. 85481090 are not „exempted goods‟ as rate of duty column is left blank which means that it is non-excisable; (vi) defective dry cell batteries being non-excisable are not „exempted goods‟ and therefore rules 6(3) & 6 (3A) of the Credit Rules has no application in the pr....

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....d for the hearing held on 10.11.2015. The authorized representative reiterated the grounds of appeal and placed additional written submissions in the matter on similar lines. The appellant has presented copy of a challan dated 29.04.2015 indicating deposit of Rs. 39,001/- as pre-deposit in terms of Section 35F of the Central Excise Act. The jurisdictional Superintendent of Central Excise has commu....