TMI Blog1998 (7) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... as (hereinafter referred to as the Appellant) against Order-in-Original No. 82/97/57U/AC, dated 18-9-1997 (hereinafter referred to as the impugned order) passed by the Asstt. Commissioner, Central Excise, Ujjain (hereinafter referred to as the Adjudicating Authority). 2. An application under Section 35F of Central Excise Act, 1944 for the waiver of pre-deposit of the amount under the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empted goods. It was also submitted that the material supplied to M/s. Gajara Gears Ltd., Dewas is also cleared by them on payment of duty. They have also submitted a written resume of points raised during personal hearing. It had purchased two machines i.e. CNC External grinding machine and CNC Internal grinding machine from M/s. Parishudh (P) Ltd., Ghaziabad on payment of Central Excise duty a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso verified by the Departmental officers, it was found that none of the two machines which were put to use for manufacture of Tata 2nd speed gear 1210, though there was a production of this item during this period as was evident from RG 1 register. In the course of further investigation statement of Works Manager was recorded. He stated that the item Tata 2nd speed gear 1210" takes average 90 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this case credit is sought to be denied on the ground that the machines, credits of which were taken under Rule 57Q was not utilised for the manufacture of final product for clearance on payment of duty in the factory of the appellant. But these machines are exclusively used for the manufacture of goods on job work for clearance without payment of duty under Notification No. 214/86 and that in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of final product cleared on payment of duty is admittedly recorded in RG 1 register during the relevant period. The adjudicating authority has taken into consideration a limited period of 11-1-1997 and 15-2-1997 which cannot be made applicable for its findings for the entire period. 8. The appellants should also produce concrete evidence to establish and satisfy the adjudicating officer that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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