2007 (10) TMI 23

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....ssible to the inputs in the present case in terms of erstwhile Rule 57C and 57CC of Central Excise Rules, 1944, used in both dutiable as well as exempted goods when no separate account has been maintained nor 8% duty reversed in respect of clearances of exempted goods?" 2. Facts of the case may first be noticed. M/s Super Auto India Ltd., Faridabad (for brevity, 'the respondent-assessee') is registered with Central Excise Department, having Registration Certificate No. 18/92, dated 19-6-2002 and engaged in the manufacture of Pressure Die Cast Components that fall under Central Excise Tariff Chapter headings 85 and 87 of the Schedule of the Central Excise Tariff Act, 1985. The respondent-assessee used to manufacture their goods on job work ....

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....assessee challenged Orders-in-original dated 28-2-2002 before the Commissioner (Appeals), who vide order dated 23-5-2002, directed for pre-deposit of Rs. 11,66,601/- under Section 35F of the Act as a pre condition for admission of appeals. The appeals were subsequently dismissed vide Order-in-Appeal dated 23-7-2002 because the respondent-assessee failed to comply with order dated 23-5-2002 and did not deposit Rs. 11,66,601/- within stipulated period of 30 days (P-3). 5. The respondent-assessee then filed further appeals and the Tribunal allowed the stay application of the respondent-assessee vide its order dated 24-10-2002 and after relying upon its earlier judgments in various cases, set aside the order passed by the Commissioner (Appeals....

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....ds as under :-  "57C. Credit of duty not to be allowed if final products are exempt.- (1) xxx xxx xxx (2) Where a manufacturer avails of the credit of specified duty on any inputs and he is engaged in the manufacture of any final product which is chargeable to duty as well as in the manufacture of any other final product which is not chargeable to duty in the same factory, the provisions of sub- rule (1) shall be deemed tube satisfied only when the manufacturer follows the procedure prescribed in sub-rule (1) of Rule 57CC or the provisions of sub-rule (9) of that Rule are complied with. (3) Sub-rule (2) shall not apply to inputs intended to be used as fuel." x xx x ,xxx xxx xxx 57CC. Adjustment of credit on inputs used in exempte....