2007 (12) TMI 86

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..... t paying duty – clearance of these fitments will not be considered as part of engines but will be considered removal of inputs ‘as such’ - appellants is not permitted to set off the duty earlier paid in excess, against subsequent clearances - E/3241/2006 - A/1640/2007-WZB/C-IV/(SMB), - Dated:- 3-12-2007 - Ms. Jyoti Balasundaram, Vice-President [Order].- A duty demand of Rs.4,39,187/- .....

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..... ce of inputs as such, but part clearance of engines, is not tenable for the reason that as per Central Excise law, the liability for payment of duty arises when goods are removed from the factory and, therefore, the duty liability on the short fitment does not arise on the date when the engines were cleared without the fitments. The clearance of the fitments is, therefore, a clearance of inputs as .....

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