2019 (11) TMI 1262

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate For Respondent: Shri N.N. Prabhudesai, Supdtt. (A.R.) ORDER PER: DR.D.M. MISRA This appeal is filed against Order-in-Original No.Belapur/42/ Bel-IV/R-1/SLM/COMMR/2011-12, dated 13.12.2011, passed by the CCE Belapur. 2. Briefly stated the facts of the case are that the Appellants were procuring the Crude Sulphur on payment of duty and using the same as raw material for manufac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uthority. Against the denial of credit, they filed the present appeal. 3. The learned Advocate has submitted that the process of drying, pulvarising, grinding of sulphur lump to sulphur powder, and packing the same into HDPE bags of 50 kg has never been disputed by the Revenue as not amounting to manufacture and duty paid on the finished products has been accepted on the finished goods i.e. sul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at has been utilized in the manufacture (repacking, relabeling etc.) of resultant product, on which appropriate excise duty was paid and accepted by the Revenue. We find that the issue is no more res integra and covered by the judgment of Hon'ble Bombay High Court in the case of Ajinkya Enterprises (supra), wherein their Lordships have observed as under: - "9. It is relevant to note t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....evant period, that is, during the period from 2nd March, 2005 to 31st December, 2005, it could not be said that the issue was settled and that the assessee paid duty on decoiled HR/CR coils knowing fully well that the same were not manufactured goods. If duty on decoiled HR/CR coils was paid bona fide, then availing credit of duty paid on HR/CR coils cannot be faulted. 10. Apart from the ....