2004 (5) TMI 133

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....sister unit situated at A-46, Sector-58, Noida after reversing the amount of credit availed by them on those inputs. Proper invoice as per provisions of Rule 52A of Central Excise Rules were also issued. RT-12 returns were being filed enclosing therewith other related documents. While so, show cause notice dated 7-3-2002 was issued to the appellant alleging that the appellant have contravened the provisions of Rules 9(1), 173C, 173F, 173G of the Central Excise Rules and Section 4 of Central Excise Act read with Rules 7 & 9 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 and evaded Central Excise duty amounting to Rs. 1,69,453/-. The demand was made on the allegation that the appellants have removed variou....

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....r the erstwhile sub-rule (1C) of Rule 57AB of the Central Excise Rules, 1944, or under Rule 3(4) of the Cenvat Credit Rules, 2001 or 2002? Where inputs or capital goods, on which credit has been taken, are removed as such on sale, there should be no problem in Ascertaining the transaction value by application of Section 4(l)(a) of the Valuation Rules, [provided tariff values have not been fixed for the inputs or they are not assessed under Section 4A on the basis of MRP]. There may be cases where the inputs or capital goods are removed as such to a sister unit of the same company and where no sale is involved. It may be noticed that sub-rule (1C) of Rule 57AB of the erstwhile Central Excise Rules, 1944 and Rule 3(4) of the Cenvat Cred....