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2016 (11) TMI 919 - CESTAT HYDERABAD

2016 (11) TMI 919 - CESTAT HYDERABAD - 2016 (337) E.L.T. 593 (Tri. - Hyd.) - CENVAT credit on PET Pre-forms - whether PET Pre-forms are not an input for their finished product-PS Radiators and Cylinders? - Held that: - Even though the appellant had filed reply stating that the PET Pre-forms are part of water purifier system exported by them, the department has not cared to consider the incorrect fact stated in the show cause notice. The department is very well aware that the impugned inputs were .....

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ekha Beevi C.S., Member (J) Shri Lalith Mohan Chandna, Advocate, for the Appellant. Shri P. Muthu Swamy, AR, for the Respondent. ORDER The appellants are registered with the Central Excise Department and are manufacturers of PS Radiators and Cylinders. On scrutiny of records it was found that appellants availed credit on PET Pre-forms. The Department entertained the view that PET Pre-forms are not an input for their finished product, i.e., PS Radiators and Cylinders. A show cause notice was issu .....

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chinery exported. That PET Pre-form is an input for the product exported and not an input for PS Radiators or Cylinders as alleged in the show cause notice. 3. After due process of law, the adjudicating authority confirmed the demand on the ground that PET Pre-form is not an input for PS Radiator or Cylinder overlooking the contention of the appellant that it was an input/part of the water purifying system exported by them. Aggrieved the appellants filed appeal and vide the order impugned h .....

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