2003 (11) TMI 189

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.... Agrawal, Member (T)]. - In these two appeals, arising out of two Orders-in-Original, the common issue involved is whether the Central Excise duty is payable by the appellants in respect of paper manufactured by them. 2. Shri Jagmohan Bansal, learned Advocate, submitted that both the appellants manufacture writing paper and printing paper; that under Notification No. 6/2000-C.E., dated 1-3-2000....

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....ds and also availed the Modvat credit of the duty paid on inputs without maintaining separate books of accounts for receipt and utilisation of inputs and, accordingly, the Commissioner has held that the appellants are liable to pay an amount equal to eight per cent of the price of the exempted goods. The learned Advocate, further, submitted that they had reversed the Cenvat credit, lying in their ....

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.... cleared exempted goods claiming the benefit under Notification No. 6/2000-C.E., and, thereafter, started paying the Central Excise duty and as such they had cleared the goods during the financial year under exemption as well as on payment of duty. The Commissioner has, therefore, applied the provisions of Rule 57AD of the Central Excise Rules. The said Rule provides that where a manufacturer avai....