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M/s Maruti Udyog Ltd. Versus Commissioner of Central Excise, Delhi-III

Duty demand - Imposition of penalty - CENVAT Credit - electro deposition coating - Held that:- Bumpers and grills are more certainly of commercial use in themselves whether the process of electro deposotion coating applied or not. As the issue has been settled by the Hon'ble Apex Court that if input after electro deposition coating has been cleared by reversing Cenvat Credit as such in that case appellant is not required to pay any duty thereon, and the reversal of Cenvat Credit is sufficient. I .....

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the impugned order confirming a demand of duty of ₹ 73,07,806/- along with interest and equivalent amount of penalty for the period March 2003-March 2005. 2. The facts of the case are that appellant is a manufacturer of motor vehicle and parts thereof. To manufacture the said finished goods the appellant is procuring sheet metal parts and availing Cenvat Credit on the input used in manufacture of motor vehicle and parts thereof. The appellant removed part of sheet metal parts so received .....

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duct on the premise that the activity of electro deposition and coating is an activity of the manufacture as per section 2(f) of the Central Excise Act 1944. Adjudication took place. Demand of duty along with interest as proposed in the show cause notice were confirmed. Penalty equivalent to the duty was also imposed. Aggrieved from the said order, the appellant is before me. 3. The Ld. Counsel for the appellant submits that the issue whether electro deposition coating is an activity amounts to .....

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appellant is required to discharge the duty instrinct value of the goods. Relying on the said decision of this Tribunal the Adjudicating Authority confirmed the demand against the appellant. He further submits that in fact, the order of this Tribunal was challenged by the appellant before the Hon'ble Apex Court and the Hon'ble Apex Court in the said case reported in 2015 (318) ELT 353 (SC) wherein appeal of the appellant was allowed holding that the reversal made by the appellant is corr .....

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