TMI Blog2009 (3) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/2006-Commr. dated 31-10-2006 passed by the Commissioner of Customs and Central Excise, Hyderabad. 2. We heard both sides. 3. The appellants are engaged in the manufacture of tensile steel strappings and steel seal. They were clearing tensile steel strappings without payment of duty on the ground that no manufacture is involved. There was dispute with regard to the point whether the activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... teel strips for manufacturing tensile steel strappings. They purchased a total quantity of 2181.269 MTs of the cold rolled steel strips under the cover of 412 gate passes involving total duty of Rs. 28,66,933/-. It was stated that out of the above quantity, a small percentage was consumed for the manufacture of steel seals which were cleared on payment of duty. The said consumption is shown in For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants had procured the inputs under proper documents evidencing payment of Central Excise duty. It is further seen that in all 412 gate passes cover the inputs procured. A small percentage has been used for the production of steel seals which has been cleared on payment of duty, therefore, the entire duty paid is available to the appellant as input credit. Hence, we allow the appeal of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
