TMI Blog2008 (8) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... it – held that CER entitled the receipt manufacturer to avail credit of the duty paid by the supplier - so quantum of duty already determined by the jurisdictional officers of the supplier unit cannot be challenged by revenue in charge of recipient unit - 3426-3427 of 2002 - - - Dated:- 7-8-2008 - Ashok Bhan and J.M. Panchal, JJ. S/Shri Ashok Bhan and Sanjeev K. Bhardwaj for B. Krishna Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Chapter Heading No. 85 of Central Excise Tariff Act, 1985. They were also availing of Modvat facility under the Central Excise Rules, 1944 (for short, 'the Rules') 3. The assessee was receiving 'tripstar MCB's single pole' of various configurations from their unit at Sinnar in semi-finished condition. After carrying out certain operation, they have cleared the goods at lower value than the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inished goods by adding Modvat element and rounding off the value to higher figure so as to pass on the excess Modvat credit. The said notice was, thus, issued to show cause as to why Modvat credit amounting to Rs. 13,08,701/- should not be disallowed under Rule 57-I of the Rules read with proviso to Section 11A(1) of the Central Excise Act, 1944 and to show cause as to why interest and penalty sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the appeal by recording the following reasons : "Reasons given by the appellants for the alleged inflation of the value of the intermediate goods are logical. What was required of the Commissioner was to examine the quantum of the, loading of the assessable value by the Modvat credit on the earlier inputs. That exercise has nowhere been done. If the department was of the opinion that the valu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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