TMI Blog2017 (10) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the manufacturing stage to the clearance activity. There was no necessity for discharging the duty liability by the appellant if the goods are still in the factory premises - appeal dismissed - decided against appellant. - E/20981/2015-SM - Final Order No. 21266 / 2017 - Dated:- 31-7-2017 - Shri M. V. Ravindran, Judicial Member Ms. Neetu James Ms. Apporva, Advocates For the Appellant Mr. K. T. Pakshirajan, AR For the Respondent ORDER Per : M. V. Ravindran This appeal is directed against Order-in-Appeal No. BGM-EXCUS-000-DWD-AC-APP-HAB-006-15 dated 20/01/2015 passed by Commissioner of Central Excise (Appeals), Mysore. 2. Heard both sides and perused the records. 3. The relevant issue that falls ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel i.e., Rule 4 of the Central Excise Rules, 2002 to drive home the point that they were not liable to discharge the duty liability on the goods when they are within the factory premises but are required to discharge duty only on clearances, may not carry their case any further. The provisions of Central Excise Act are for discharge of duty liability as soon as the manufacture is complete. In the case in hand, there is no dispute as to the fact that molasses are dutiable item. Provisions of Rule 4 as read by the learned counsel are not for discharging duty liability only when the goods are removed but the duty liability has been postponed/deferred from the manufacturing stage to the clearance activity. As to the question put forth to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able materials used in the manufacture of goods which are exported out of India; (b) unspent advance deposits lying in balance in the applicant's account current maintained with the Principal Commissioner of Central Excise or Commissioner of Central Excise; (c) refund of credit of duty paid on excisable goods used as inputs in accordance with the rules made, or any notification issued, under this Act; I find however that no rules have been made or any Notification issued under the CEA (this Act) nor have they been able to point out the same in this regard, as is essential in order to claim such benefit, as is evident. No other ground and basis is urged by them in substantiation in this regard by them. Hence, their submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
