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Balaji Pressure Vessels Ltd. Versus Commr. of C. Ex. & S.T., Hyderabad-IV

2016 (11) TMI 919 - CESTAT HYDERABAD

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 e .....

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that PS Radiators or Cylinders were exported by appellants. But the notice is issued stating that PET Pre-forms are not for manufacture of Radiators and Cylinders. The allegations in the show cause notice does not have any legs to stand as it is base .....

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llant. 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 .....

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2/- availed on PET Pre-forms, along with interest and to impose penalty. 2. The appellant replied to the show cause notice stating that they have exported certain goods namely Shivsu make water processing system consisting of Pre-filteration ski .....

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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 .....

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.e., PET Pre-form is not input for radiator or cylinders manufactured by appellant. Hence this appeal. 4. At the outset, it has to be stated that the show cause notice proceeds on wrong set of facts. Even though the appellant had filed reply sta .....

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