2018 (10) TMI 1473

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....y, Advocate for the Appellant Shri. R. Subramaniyan, AC (AR) for the Respondent ORDER The assessee is a manufacturer of Window Regulator for Motor Vehicles falling under Sub-heading 87089900 of the Central Excise Tariff Act, 1985. A Show Cause Notice dated 07.10.2015 was issued on the allegations of suppression of facts with intent to evade payment of duty on inputs cleared "as such" to t....

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.... taken into account while paying the duty; that the inputs supplied to its ancillary manufacturer were exclusively used for the manufacture of components of the assessee alone; that the inputs were incapable of being used for any other purpose other than the manufacture of components for the appellant; that in any case the duty paid by the appellant was availed as CENVAT Credit by the ancillary ma....

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....1 Per contra, Ld. AR Shri. R. Subramaniyan appearing for the Revenue supported the findings of the lower authorities. 3.2 He further vehemently contended that there was a duty cast on the appellant to declare and pay duty in time, failure to do so would necessarily have to be viewed seriously and therefore the demand including penalty and interest are required to be sustained. 4. I have cons....

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....n the issue of revenue neutrality nor have they disputed crucial facts like the inputs cleared as such to one of the appellant's ancillary manufacturers who in turn is eligible for CENVAT Credit of the duty paid by the appellant; the removal of inputs to its ancillary manufacturer was duly reflected in the periodical ER-1 returns filed regularly and that the Revenue was aware of removal of inputs ....