9911796707
TMI Blog2012 (7) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... d availing the CENVAT Credit on duty paid inputs used in the manufacture of finished goods. During the course of scrutiny of their records, it is revealed that the appellants had cleared/sent Digital and Pulsation Study report amounting to Rs.12,00,000/- vide their invoice N.A-03001, dt.31.5.2000 on which no Central Excise duty was paid by them. The Digital and Pulsation Study is carried out as per customers request, it is a sort of study where operational conditions of particular package are simulated in computer, findings are noted and the study is complied. The study report is furnished to customers prior to actual dispatch of product/ package and that is an ongoing project that to start/carry out the study, certain input/feed back is ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 25 of Central Excise Act, 1944 read with Section 11AC of the Act. 3. The appellant preferred an appeal before first appellate authority and argued the case on merit as well as on limitation. The first appellate authority after considering the arguments, upheld the impugned order and rejected the appeal filed by the assessee. 4. Ld.Counsel submits that the amounts received by them were for Digital and Pulsation Study which was separately conducted and charged, that also at the request of buyers. It is his submission that technically, the efficacy of the compressor goes down over a period of time and study is used for finding solution for this problem and the solution/cure does not require any change in the compressor de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessable value. 6. We have considered the submissions made at length by both sides and perused the records. 7. The appellant in this case, is only contesting the issue for the month of March May 2000 for non-inclusion of the amount received by them for Digital and Pulsation Study conducted by them at the option of the assessee. Ld. counsel fairly submits that subsequently in order to put an end to litigation with Revenue, the appellant has included the value in the clearances and charged Excise duty on the same. 8. We find that the appellant could have entertained a bonafide belief that during the relevant period, the disclosure of collection of DPS charges may not have been done by him, as such study is only op ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
