9911796707
TMI Blog2008 (7) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... , SDR, for the Respondent. [Order per: K.K. Agarwal, Member (T)]. - The appellants in this case are engaged in the manufacture of rubberized textile fabrics classifiable under Chapter Heading 5906.09 which were being cleared by them without payment of duty by availing exemption under Notification No. 4/97-C.E. dated 1-3-97 and Notification No. 5/99-C.E. dated 28-2-99. In terms of the said Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 53,810/- along with interest and imposed a penalty of equivalent amount. 2. Ld. advocate for the appellants submits that the furnace oil is used in the boiler for generation of steam which is an intermediate product, which in turn is used in the manufacture of dutiable as well as exempted products. They have not taken Modvat credit on all inputs going into the manufacture of rubberized textile fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of exemption under Notification No. 4/97. 3. On limitation, it was submitted that they had vide their modvat declaration filed on 18-4-95 declared furnace oil as an input showing its use in boiler for generation of steam. They also filed classification declarations on 26-3-97 and 25-7-96 claiming exemption under Notification No. 4/97 in respect of rubberized textile fabrics and their unit was v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f excise paid on the goods used in the manufacture of final products. Rule 57B allows credit on specified inputs used in or in relation to the manufacture of final products, whether directly or indirectly and whether contained in the final product or not. Fuel is one of the specified inputs along with inputs used for the generation of electricity or steam within the factory premises. Thus, there i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of fuel used as inputs for the manufacture of exempted products, but shall be availing credit in respect of dutiable products. However, in the present case they availed the credit in respect of fuel used both for dutiable as well as exempted products and therefore this would clearly amount to a misdeclaration in their classification list. In view of this, we hold that extended period has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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