2008 (1) TMI 308

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....for the Respondent.   [Order]. - Heard both sides and perused the records. 2. The appellants are engaged in the manufacture of Sugar and Molasses. The relevant facts of the case, in brief, are that the appellant's Cane Milling plant was badly damaged and they received insurance claim against surrendering of damaged machine to the Insurance Company during the financial year 2000-2001.....

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.... is applicable upto 31-3-2000 and there was no provision of payment of duty for clearance of the capital goods. He relied upon the decision of the Tribunal in the following cases :- (1) CCE, Jaipur v. Birla Corporation Ltd. & Ors. - 2005 (181) E.L.T. 263 (Tri.) = 2005 (67) RLT 51 (T-Delhi) (2) Kisan Sahkari Chini Mills Ltd. v. CCE, Meerut - Final Order No. 961/06-SM (BR), dated 22-6-2006 ....

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....s that when inputs or capital goods, on which credit has been taken and cleared as such from the factory, the manufacturer of the final products shall pay an amount equal to the duty of excise which is leviable on such goods at the rate applicable on such goods. In this case, there is no dispute that the appellant did not remove the capital goods as such. It is seen that the Tribunal in the case o....