TMI Blog2010 (5) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... including excess duty received in terms of notification - if credit of excess duty paid is allowed, the exchequer would suffer a loss by refunding equal amount to the suppliers and giving credit of the same amount to the appellants - appellants do not have a case in their favour for full waiver of pre-deposit - The appellants have also not disclosed the fact that they have taken credit of duty pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to as the suppliers). These inputs were used for the manufacture of their final product i.e., Aluminium and Alumina products. There is no dispute on these facts. The appellants availed credit of the duty paid on these inputs. The suppliers are operating under the Area Based Exemption Notification No. 32/99-C.E. dated 8-7-99 and are claiming refund of the duty paid through PLA on their cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en to the customers i.e., the appellants in this case. 3. The issue raised in this case relates to whether the duty credit taken by the appellants requires to be varied if duty liability at the end of the suppliers is varied on the inputs. The suppliers are working under the Area Based Exemption Notification No. 32/99-C.E., dated 8-7-99. Under the said notification, the suppliers get the refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such excess portion of the duty amount as this would entail a loss to the exchequer over and above, the legitimate benefit granted under the Notification No. 32/99. The cited decision of the Hon ble Madras High Court in the case of CCE, Chennai v. CEGAT, Chennai - 2006 (202) E.L.T. 753 (Mad.) has no application to a case of this type where, if credit of excess duty paid is allowed, the excheque ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
