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2013 (3) TMI 322 - MADRAS HIGH COURTWhether the assessee is liable to pay 8% on the price of the exempted final products viz., PD Pumps cleared from factory or 8% on the price of CI casting which was captively consumed by the assessee for the manufacture of those exempted goods viz., PD pumps - Held that:- FAA has given a factual finding that the final product is not the CI castings alone and on the other hand, it is also the monobloc pumps which are exempted from payment of duty. It is also the finding of the first appellate authority that the assessee used various common inputs in both dutiable and exempted final products. Therefore, when further finding of not maintaining separate account is not disputed by the assessee, automatically, Rule 57CC(9) comes into operation. Assessee reliance on Texmo Industries Texmo Industries Vs. Commissioner of Central Excise, Coimbatore case [2006 (12) TMI 8 - CESTAT, NEW DELHI] is not acceptable as perusal of the facts of that case shows that it was in respect of an exemption notification and the application of Rule 57A of the Central Excise Rules, thus unable to find any similarity on the facts of that case with the present one. Likewise, the other decisions relied show that they are distinguishable on facts and the decision of the Apex Court in the case of Ballarpur Industries Ltd., was not placed before the Court. At any event, relied on the subsequent decision in Commissioner of Central Excise, Nagpur Vs. Ballarpur Industries Ltd.(2007 (8) TMI 10 - SUPREME COURT OF INDIA) wherein held that on even on stock transfer, Modvat is required to be reversed - allow the appeal filed by the Revenue by answering the questions of law in favour of the Revenue and against the assessee. Consequently the connected C.M.P. is closed. No costs.
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