2008 (2) TMI 240

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.... [Order] - The relevant facts of the case in brief are that the appellants are engaged in the manufacture of dutiable final products i.e. Stainless Steel, Cold-rolled Patta under sub-heading 7219.90 and exempted goods i.e. Stainless Steel scrap under sub-heading 7204 and availed Cenvat credit on the inputs mainly SS Flats and other inputs used in the manufacture of dutiable and exempted product....

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.... invoice showing the goods were cleared on payment of 8% of the amount of value. He submits that the appellants paid the duty on fortnightly/monthly basis and debited the duty from Cenvat account and therefore, Section 11D cannot be attracted. He relied upon the decision of the Tribunal in the case of Inductotherm (India) Pvt. Ltd v. CCE, Ahmedabad reported in 2007 (216) E.L.T. 40. 3. The learn....

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....nd discharged the duty liability, demand under Lection 11D of the Act is not sustainable. The relevant portion of the said decision is reproduced below :- "On the plain reading of the above reproduced section, it can be seen that this section can be brought into play to demand the duty only when the assessee has collected excess amount in the guise of excise duty from his purchasers and has not....