9911796707
TMI Blog2009 (4) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. In terms of the impugned order, the appellants are required to pie-deposit the following sums. (1) Duty of Rs. 1,20,38,644/- under Rule 12/14 of Cenvat credit rules 2002/2004 (2) Penalty of Rs. 1,20,38,644/- under Rule 13/15 of Cenvat Credit rules 2002/2004 (3) Duty of Rs. 38 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tire thing is sent to the Original Equipments manufacturer. This is done in terms of the agreement. 3. The revenue has taken a stand that the flaps and tubes which according to the appellants are inputs have been cleared as such and therefore they have invoked Cenvat credit under rule 3(4)(c) and 3(5) and demanded differential duty. The differential duty itself is the difference between the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut any addition, alteration or modification. It does not have any connection with the goods (capital goods) being new/unused or used. In Sarkar s Words Phrases of Excise Customs Service Tax, the expression as such has been defined as in or by itself alone....... Our attention was also invited to Rule 3(4)(c) of the C.E., rules. It was argued that in this case it cannot be said that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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