TMI Blog2016 (7) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... eliefs, if any. - E/2044/2011 - Final Order No. A/30553/2016 - Dated:- 17-6-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. P. Dwarakanath, Consultant and Sh. B. Venugopal, Advocate for the Appellant Sh. Guna Ranjan, Superindent (AR) for the Respondent. ORDER The appellants are manufactures of MS pipes and PSCC pipes and are availing facility of CENVAT Credit on inputs. The appellants were manufacturing both dutiable as well as exempted goods. On perusal of ER-I returns, it was found that appellants were taking credit on all inputs for use in the manufacture of exempted and dutiable goods, paying duty at applicable rates on dutiable goods, paying duty at applicable rates on dutiable goods and reversing/paying an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HR plates alone from common inputs and contend that these inputs were used for manufacture of exempted products only. He explained that appellants are manufacturing MS pipes, which are in and out coated with Mortar and embedded with MS wire mesh. These MS pipes are used for supply of water for human consumption by M/s Hyderabad Metro Water Supply and Sewerage Board. The inputs used are MS plates/HR plates, cement, MS wire mesh and electrodes. The department on verification of some invoices concluded that HR plates supplied by M/s IVRCL are used exclusively for pipes of exempted category. That therefore appellant is not entitled to opt for procedure laid for use of common inputs as provided in Rule 6 (3) (b) of CENVAT Credit Rules, 2004. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and the same. The department has arrived at the conclusion that the HR plates of certain the specification was used only in exempted goods on basis of verification of invoices, and on the basis of specification of size of the cleared goods. Para 14 of the show cause notice reads as under : It is also seen from the ER-I returns and RG-1 extracts submitted by the assesses, that the MS Pipes manufactured and cleared under exemption were of 1200 mm dia whereas the MS pipes cleared on payment of duty were of 350 mm, 1000 mm, 600 mm, 1200 mm, 374mm and 2000 mm dia. The pipes are varying in size and specification. Therefore, it appears that the assesses have manufactured different verities of finished goods/MS Pipes during the different pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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