TMI Blog2017 (3) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... ut a processed one, therefore, the duty should be paid - Held that: - it was a mistake on the part of the excise clerk to ascertain the correct duty liability in as much as the inputs which were procured, later processed and became semi-finished goods, even though cleared to their sister unit, did not remain as such, hence the assessment of duty ought to have been made by determining its value app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals)-VADODARA-II 3. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Transformers falling under CH 85.04 of CETA, 1985. During the period August 2006 to December 2009, they have cleared Copper Strips, a raw material for manufacture of the Transformer, to their another unit, on reversal of the credit availed on the inputs from which these copper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals). 4. The Ld Advocate for the appellant submits that there was a bonafide mistake on the part of the billing clerk while reversing the credit availed on the processed inputs to their sister unit at Savli. The correct method ought to have been discharging duty by determining the assessable value of the said processed Copper Strips applying CAS-4 method. The Ld Advocate submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11AC of CEA,1944 imposable on the appellant or otherwise. In the present appeal, the appellant has not disputed the liability of duty short paid while clearing the processed inputs to their sister concern. From the submissions advanced, I find that the appellants had cleared the processed inputs after debiting the credit availed on the same, which is evident from Annexure-4 to the appeal memora ..... X X X X Extracts X X X X X X X X Extracts X X X X
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