2011 (1) TMI 532

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ging duty liability also, although the duty was not leviable on these spare parts because the respondent have not availed Modvat credit on these spare parts - When a product has not been manufactured by an assessee, duty liability does not arise as per Section 3 of the Central Excise Act, 1944 - Hence, the issue of classification of the impugned spare parts does not arise at all - Decided in favou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... king the payment of excise duty. Show-cause notices were issued to propose to classify these spare parts under CHS 8483. Both the lower appellate authority held that as the respondent has not manufactured these spare parts, question of classification does not arise. Aggrieved from the said order, revenue is in appeal. 3. Ld. DR submitted that these products have been cleared by the respondent al .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spare parts because the respondent have not availed Modvat credit on these spare parts. When a product has not been manufactured by an assessee, duty liability does not arise as per Section 3 of the Central Excise Act, 1944. Hence, the issue of classification of the impugned spare parts does not arise at all. From the above discussions, we do not find any infirmity in the impugned order, same is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X