9911796707
TMI Blog2011 (3) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... oods, after availing the benefit of CENVAT Credit till 28-2-03. Vide their letter dated 3-3-03, they opted for availing benefit of Notification No. 6/03-C.E., dated 1-3-02, w.e.f. 1-3-03, in terms of S. No. 182 of the Table annexed to the said notification. The said S.No. 182 prescribed concessional rate of Excise @ Rs. 3500 PMT on the goods cleared by debiting account current. The benefit of the S.No. 182 of Notification No. 6/03-C.E. was subject to fulfillment of condition No. 44. The said condition was to the effect that no credit of duty paid on the inputs stand taken by the assessee and the entire amount of duty is paid in cash or from account current. 2. Inasmuch as the benefit of said S.No. was available to the appellant subjec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal Adjudicating Authority. Hence, the present appeal. 5. Learned advocate appearing for the appellant submits that their product was correctly classifiable under S.No. 181 against Notification No. 6/03, which attributed Nil rate of duty without any condition of reversal of MODVAT Credit. He draws our attention to the letter dated 30-4-03 addressed to the Assistant Commissioner vide which they have opted to avail benefit of S.No. 181 of the Notification No. 6/03. He also draws our attention to the Tribunal's decision in the case of CCE Jaipur v. M/s. Mewar Bartan Nirman Udyog as reported in 2002 (146) E.L.T. 644 (Tri-Delhi), whereas the brass circles were held as eligible to the benefit of Notification No. 3/01-C.E., which is pari m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03. As such, the appellant's plea that inasmuch as the goods during the above period were also eligible for Nil rate of duty in terms of S.No. 181, cannot be accepted at this late stage and the assessment done against S.No. 182 of notification, cannot be disturbed inasmuch as the assessment is not the subject matter of the present appeal. 8. The only issue required to be decided is that the appellant having assessed the goods in terms of S.No. 182 of the said notification, were required to fulfill the condition of said S.No. or not. Condition No. 44 of said S.No. reads as under : "Condition No. 44. If, - (a) no credit of duty paid on inputs under Rule 3 of Rule 11 of the CENVAT Credit Rules, 2002 has been tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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