2003 (7) TMI 175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Member (T)]. - The duty demands have arisen on account of two factors :- (a) The appellant took Modvat credit on common inputs i.e. inputs which are common for exempt and dutiable pens but did not keep separate accounts or pay 8% on the exempted pens or reverse the credit. (b) The appellant gave certain special discounts and brought the value of certain pens within the exempted limit. 2.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....07]. Learned Counsel has also pointed out that the decision of the Tribunal in the case of Pushpaman Forgings has been confirmed by the Apex Court as reported in [2003 (153) E.L.T. A89 (S.C.)]. 3. Learned SDR has pointed out that since no reversal of credit was done prior to the clearance of pens in question, the facility of reversal of credit could not be available to the appellant. 4. We a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat this demand is not legally or factually viable. As against this, the learned SDR took us to the finding in the impugned order that the appellant has brought sale price within the exempted value by giving special discounts and such a device should not be permitted. 6. We have seen sample cases involved in the dispute. One such supply is under Order dated 9th September, 1999 of Le Bouquet. Th....