TMI Blog1995 (12) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : R. Jayaraman, Member (T)]. For hearing the applicants appeal on merits, they are required to deposit Rs. 3,74,032.00 towards duty and Rs. 5000/- towards penalty. Their plant and machinery have also been confiscated but allowed redemption on payment of fine of Rs. 2000/- vide Order-inOriginal No. 48/Demand/95, dated 13-10-1995 passed by the Commissioner of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Their declaration mentioned polypropylene as an input against the only final product master batches. All the same, they were utilising the credit of duty paid on polypropylene in regard to duty payable on polypropylene moulding powder. By a show cause notice dated 1-9-1993 the department sought to reverse the Modvat credit of duty taken in regard clearance of polypropylene moulding powder during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hes and polypropylene moulding powder are notified final products, in respect of which polypropylene can be brought in and used as an input. The only omission on the part of the appellant is that they have not declared polypropylene moulding powder as a final product in their declaration. On account of this omission, they would not be in a position to utilise the credit in regard to duty payable o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormal period of limitation. We, therefore, accept the plea that the demand is hit by time bar, apart from our accepting the plea that even if credit is sought to be denied in regard to undeclared final product, that credit could not get extinguished because of the fact that the final product, in which it has gone, is not an exempted one and such a credit would always be available for utilisation t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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