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2016 (12) TMI 906 - CESTAT MUMBAI

2016 (12) TMI 906 - CESTAT MUMBAI - TMI - Duty demand u/r 57F(1)(ii) of the Central Excise Rules - removal of input as such - Held that: - We observed that matter was taken up by five members' larger bench of this Tribunal in case of Commissioner of C. Ex., Vadodara Versus Asia Brown Boveri Ltd. [2000 (7) TMI 110 - CEGAT, NEW DELHI], wherein judgment of American Auto Service[1995 (6) TMI 33 - CEGAT, MADRAS] has been approved and accordingly, it was held that the debit of the Cenvat credit should .....

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ided in favor of appellant. - APPEAL NO.E/96/06 - ORDER No.A/93951/16/EB. - Dated:- 16-11-2016 - Mr Ramesh Nair, Member(Judicial) And Mr. C.J, Mathew, Member(Technical) None for the Appellants Shri. Sanjay Hasija, Superintendent(A.R.) for the Respondent Per : Ramesh Nair The issue involved is that the duty demand was confirmed on the removal of input as such under Rule 57F(1)(ii) of the Central Excise Rules. The contention of the Revenue is that on clearances of input as such, excise duty as per .....

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e records and the appeal memo of the appellant, it is observed that the issue involved in the present case is no more res-integra, therefore appeal can be taken up for disposal. 3. Shri. Sanjay Hasija, Ld. Superintendent(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He took us to para 16 of decision in case of Collector of Central Excise, Coimbatore Vs. American Auto Service[1996(81) ELT 71 (Tribunal)], according to which excise duty required to be paid .....

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