TMI Blog2013 (9) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... ls has paid the excise duty on the total weight of the coils and it is the same duty paid by the manufacturer , which stands claimed by the assessee. The marginal difference in weight of the coils, for which the appellant laid claim with the manufacturer, will not lead to denial of credit to the appellant inasmuch as the manufacturer has admittedly paid the duty on the full weight of the coils - F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rector of the appellant company under Rule 26 of the Central Excise Rules. 2. After hearing both the sides, we find that the appellant is engaged in the manufacture of cold rolled steel strips and varnished quoted sheets. One of the raw materials used by them is H.R. Coils, which they are receiving from the manufacturer and availing cenvat credit of duty paid on the same. However, inasmuch as, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of demand of duty along with interest and 25% penalty. 4. As regards the denial of cenvat credit, we find that the shortage of coils was in respect of the weight of the same, which was to the tune of 0.039%. Admittedly, the manufacturer of the coils has paid the excise duty on the total weight of the coils and it is the same duty paid by the manufacturer , which stands claimed by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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