TMI Blog2000 (12) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... ts without payment of duty from their Pune unit to their Satara Unit under exemption Notification No. 217/86-C.E., dated 2-4-1986 as amended. They were following Chapter X procedure as prescribed under this Notification. The components/parts so cleared were used in the manufacture of the final products at their Satara Unit. For the period from February, 1992 to March, 1992, they cleared such parts/components from their Pune units involving duty amount of Rs. 2,74,320/-. Proceedings were initiated against the respondents by the Office of the Commissioner of Central Excise, Pune on the ground that during the aforesaid period, the Respondents have clared parts/components without payment of duty, and therefore, the Modvat credit availed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Respondents are not represented despite notice. Ld. SDR in support of her contention has relied on the decision of the Tribunal in the case of Asian Paints (India) Ltd. v. Collector of Central Excise - 1990 (50) E.L.T. 76 (Tri.) and also on the decision of the Tribunal in the case of Dujodwala Resins Terpenes Ltd. v. Collr. of C. Ex., Chandigarh - 1997 (93) E.L.T. 451 (Tri.). Ld. SDR has further relied on the Board s Circular No. 44/90-CX. 8, dated 16-7-1990 issued under their letter F. No. 267/61/90-CX. 8. In this circular of the Board, it is stated that Notification No. 217/86-C.E., dated 2-4-1986 as amended by Notification No. 97/89-C.E., dated 1-3-1989 provided for clearance of goods from one plant to another of the same manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puts used in the manufacture of such exempted parts/components would not be admissible. The same view is reiterated in the Board s aforementioned circular. This has been followed in the decision of the Tribunal in the case of Dujodwala Resins Terpenes Ltd. (supra). In view of the legal position as analysed above, we find no infirmity in the order passed by the original authority in which he has asked the Respondents to reverse the Modvat credit availed in respect of the inputs used in the manufacture of final products cleared without payment of duty. The lower Appellate Authority in allowing the appeal of the Respondents has placed reliance on the decision of the Tribunal in the case of Bajaj Tempo Ltd. v. Collector (supra). But in this cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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