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M/s. Ravin Cables Ltd Versus Commissioner of Central Excise, Pune-III

2017 (2) TMI 375 - CESTAT MUMBAI

Exemption N/N. 6/2002-CE dated 1-3-2002 - Insulated Wires and Cables - Held that: - it is absolutely clear that under the provision of Consessional Duty Rules, 2000 the recovery of duty shall be made only from the user manufacturer and not by the supplier manufacturer, therefore taking into consideration the provisions of Rule 6 and the obligation of the buyer for execution of the bond, we are of the clear view that if at all exemption is not available duty can be recovered from buyer and not fr .....

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y cleared the wires and cables at NIL rate of duty to M/s. Balrampur Chinni Mills Ltd under exemption notification No. 6/2002-CE dated 1-3-2002 on the basis of annexure-I submitted by the buyer of the goods following the provisions of Central Excise (Removal of the Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. Under this provision the buyer has executed the bond and obtained annexure and provided to the appellant for clearance of the goods under NIL rate of .....

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.A. Gundecha, Ld. Counsel for the appellant submits that irrespective of whether the goods supplied by the appellant is eligible for exemption or not the appellant have supplied the goods on the basis of annexure provided by the buyer under provisions of Central Excise (Removal of the Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. The annexure was issued by the jurisdictional Asstt. Commissioner of buyer knowingly that goods is covered under Sr. No. 237 of th .....

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ne [1987(31) ELT 970(Tri) (b) Collector of C. Ex. Madras Vs. Madras Radiators & Pressings Ltd [1994(69) ELT 409(Tri.)] (c) Collector of Central Excise, Guntur Vs. Ferro Alloys Corporation [1994(71) ELT 931(Tribunal)] (d) Collector of Central Excise, Bombay Vs. Electronic & Engg. Co [1997(90) ELT 434] (e) Kuil Fireworks Industries Vs. Collector of Central Excise [1997(95) ELT 3(SC)] 3. Shri. Sanjay Hasija, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the finding .....

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demanded from the manufacturer of the goods but particularly in case of the facts of the present case the goods were cleared by the appellant under NIL rate of duty not on their own but on the basis of annexure provided by the buyer which was issued by the jurisdictional Asstt. Commissioner of the buyer confirming that the goods so supplied is meant for non conventional energy device, in such circumstances end use of the goods cannot be the responsibility of supplier, responsibility is of the bu .....

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in certain cases. - The said Assistant Commissioner Deputy Commissioner shall ensure that the goods received are used by the manufacturer for the intended purpose and where the subject goods are not used by the manufacturer for the intended purpose, the manufacturer shall be liable to pay the amount equal to the difference between the duty leviable on such goods but for the exemption and that already paid, if any, at the time of removal from the factory of the manufacturer of the subject goods, .....

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