TMI Blog2011 (1) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty paid on the inputs used for manufacture of DM water which is in contravention of the Cenvat credit Rules, 2004 - it is a clear case of ascertaining the liability of the assessee which falls within the term of determination of rate of duty payable by the assessee - The appeal is rejected as not maintainable with liberty to the appellant to approach the Apex Court under Section 35L of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid on the inputs used for manufacture of DM water which is in contravention of the Cenvat credit Rules, 2004. Therefore, he proceeded to pass an order holding that, a sum of Rs. 9,71,734/- would be 10% of the value of the same, as issued in the show cause notice for the period from March 2005 to February 2006 under Rule 14 of the Cenvat Credit Rules, 2004 r/w Rule 5 of the Cenvat Credit Rules, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacture of exempted product and when they have cleared the same which was manufacture with the use of Cenvat credit from M/s. HPCL on payment of duty, the assessee has an option of paying the amount equivalent to the cenvat credit for the use in or in relation to the manufacture of final products namely, steam. Therefore, it is a clear case of ascertaining the liability of the assessee whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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