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2013 (3) TMI 112 - HC - Central ExcisePre-fabricated components of concrete - fabrication at site - held that:- the Tribunal, after taking into account the evidence produced by the manufacturer on record, came to the conclusion that the fabrication did not take place at the site of the Corporation at Mundra. - Entire claim of the manufacturer is based on Exemption Notification No. 3/2005. One of the essential conditions was that the fabrication should take place at the site for construction work. This essential condition was not satisfied. The appeal of the manufacturer, therefore, must fail. - Decided against the assessee. Bonafide belief - Clearance of goods without payment of duty under the guise that it was exempt by virtue of Notification No. 58/2003-C.E. - whether the manufacturer can be said to be under bona fide belief that it was covered under Notification No. 58/2003-C.E. and was therefore not required to pay any excise duty. - held that:- Tribunal gave no specific reasons why it formed the opinion that the manufacturer had bona fide belief of being covered by Notification No. 58/2003. Both the conditions require certain overt acts on the part of the manufacturer. The manufacturer not having taken these steps; not having supplied the documents, cannot be said to have been carrying any bona fide belief that it was protected under Notification No. 58 of 2003. Regarding Cenvat Credit - if the Department holds that the manufacturer is required to pay duty at a certain rate, it cannot in the same breath contend that the manufacturer would not be entitled to avail CENVAT credit on the inputs used in manufacturing such goods. - To that extent decided in favor of assessee. While deciding the issue in favor of revenue, an option given to assessee to pay duty with interest within the stipulated time on which the manufacturer would avail of the option of 25% of the penalty.
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