TMI Blog2014 (10) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... addition on payment of duty of ₹ 13,70,551/-. In any event, if the applicant paid duty on the inputs, they could have availed Cenvat credit on the clearances of the final products. The learned Authorised Representative on behalf of the Revenue submits that they have mis-declared the description of the final products as valve. They camouflaged of clearances of Warp Rings, which is original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that they have wrongly availed exemption benefit under Notification No.22/2003-CE, dated 31.03.2003 by receiving the inputs without payment of Central Excise duty under CT-3 Certificate, which was mentioned in the LOP. The said inputs were used in the manufacture of final product Warp Rings and cleared in domestic sales. The Adjudicating authority confirmed the demand of ₹ 8.76,664/- al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a textile weaving machinery parts as manufactured by them. 3 Prima facie, We find that the applicant procured inputs without payment of duty under CT-3 Certificate and used in the manufacture of the final products and cleared on payment of duty. It is seen that the applicant paid duty on the clearance of the finished goods, more than the amount as demanded herein. 4. In view of that, we wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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