TMI Blog2023 (10) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... dutiable and exempted goods from their factory premises - non-maintenance of separate records for inputs - HELD THAT:- The issue is no more res integra. The Larger Bench of the Tribunal in the case of UNISON METALS LTD. VERSUS COMMISSIONER OF C. EX., AHMEDABAD-I [ 2006 (10) TMI 171 - CESTAT, NEW DELHI] has held The scheme of the law is that manufacturers shall not collect amounts falsely repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed. - HON BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL) And HON BLE SHRI K. ANPAZHAKAN, MEMBER(TECHNICAL) Ms. Prity Agarwal, Chartered Accountant for the Appellant (s) Shri K.Chowdhury, Authorized Representative for the Revenue ORDER Per : R. MURALIDHAR : The appellant has been clearing both dutiable and exempted goods from their factory premises. Since they were no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ently holding that if 8%/10% is realized from the customers, the same need not be paid once again to the Department since at the initial stage itself @ 8%/10% is paid by the assessee. The Ld.Counsel relies on the case law of Unison Metals Ltd. v. Commissioner of Central Excise, Ahmedabad-I [2006-VIL-14-CESTATDEL- CE-LB]. She further submits that on this issue Circular No.870/8/2008-CX dated 16.05. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yer of the goods and then remits the amount to the government. Section 11D has to be read keeping this scheme in view. Therefore, the provisions for every person who is liable to pay duty........ and has collected any amount from the buyer of any goods in any manner representing as duty of excise, shall forthwith pay the amount so collected to the credit to the Central Government has application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule 57CC of the Central Excise Rules, 1944 or rule 6 of the CENVAT Credit Rules, the provisions of section 11D shall not apply even if the amount is recovered from the buyers. However, it may be noted that the CENVAT credit of the said amount of 8% or 10% cannot be taken by the buyer since such payment is not a payment of duty in terms of rule 3(1) of the CENVAT Credit Rules, 2004. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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