2002 (10) TMI 122

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....: Justice K.K. Usha, President]. - In this appeal at the instance of the assessee the challenge is against the Order-in-Original No. 12/Commr./2001, dated Nil passed by the Commissioner of Central Excise, Noida. The Commissioner has confirmed the duty demand of Rs. 1,15,22,029/- being the amount to be reversed at the rate of 8% on the price (under Rule 57CC) when goods manufactured on job work bas....

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....n the aluminium wire was availed as credit. Aluminium wire is used for work undertaken on job work basis also. The credit of duty availed on the wire used for the conversion on job work basis was reversed by the appellant at the time of clearance of the said goods to the principal manufacturer. In respect of goods on own account the appellant in addition to the ex-work price for the goods collecte....

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....he time of clearance of the goods. They would rely on Board's Circular No. 591/28/2001, dated 16-10-2001. In the above circular it has been held that the provisions of Rule 57-I would be applicable only where the credit of duty paid on the inputs used in the manufacture of exempted products has been availed. 4. We do not think it is necessary for us to go into the question whether Rule 57CC can....

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....roduct is already reversed. 5. Regarding the issue relating to freight and insurance charges the learned Counsel for the appellant brought to our notice the invoices and the relevant transport documents. It is clear from the above that the transport and insurance charges are separately shown and the buyer is described as the consignee. According to the appellant the price of the goods sold has ....