2019 (4) TMI 745

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....ent/AR for the Respondent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No. 14/2012 (V-I) CE, dated 06.03.2012. 2. The relevant facts that arise for consideration, after filtering out unnecessary details are appellant, during the period July 2009 to March 2010, was functioning as an 100% EOU and were manufacturing bulk drugs "IOPAMIDOL". Appellant had, du....

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.... that the bulk drugs when cleared to DTA can be treated as non-excisable and exempted goods after appellants have paid duty on the inputs in terms of Notification No. 52/2003-Cus, dated 31.03.2003 as amended from time to time. It is his submission that on discharge of duty liability on the imported inputs used for the bulk drugs, the bulk drug cleared to DTA be treated as exempted/non-excisable go....

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....AT Credit on the common inputs so used, but has not maintained separate accounts as required under Rule 6(2) of CCR 2004. In our view, both the lower authorities were correct in confirming the demands raised. We find that the arguments of the appellant before the Tribunal, as put forth by the Counsel, are totally unacceptable inasmuch the amount paid by the appellant under notification No. 52/2003....