9911796707
TMI Blog2024 (3) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... ED valued at Rs.2,37,93,368/- at 'Nil' rate of duty in terms of Notification No.6/2002 dated 01.03.2002 as amended by Notification No.47/2002 dated 06.09.2002. The appellant was also found availing Cenvat Credit in respect of common inputs used in manufacture of dutiable as well as exempted final products without maintaining the separate accounts. The proprietor of the appellant after acknowledging the fault noticed, vide his statement dated 05.03.2005, 14.03.2005 and 23.03.2005 and debited the amount of Rs.23,79,337/- on 12.3.2005 alongwith the interest. The Department also observed that the appellant had also made some clearances of M.S. pipes valued at Rs.51,29,890 to PHED, Rajasthan and IPH, Himachal Pradesh during July, 2004 to Februar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Counsel for the appellant has mentioned that the Adjudicating Authority below has wrongly confirmed the demand. It has wrongly been mentioned that "present case is not of certificate not being issued in the subsequently prescribed format or of a slight difference in language used in the certificates but it is a case where goods were not intended.. to be used for specific purpose as specified in the exemption Notification". Ld. Counsel has mentioned that perusal of certificate reveals that it contains sufficient details as are required to seek the fulfilment of the requirements of Notification No.6/2002-CE as amended by Notification No.47/2002. Ld. Counsel has mentioned that the another matter, in appellant's own case but for a different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason that the certificates were not in the proper formats. (iii) The appellant's contention of no clandestine clearance has been accepted observing that the invoice quantities higher than those recorded in payments slips since the duty has already been paid on higher quantity. Hence no justification in demand on said ground. (iv) Lastly, the case was remanded to adjudicating authority for passing de-novo orders only in respect of denial of benefit of Notification No.6/2002. 7. Subsequent to the said directions, the adjudicating authority below has held that certificates were not available with the appellant at the time of clearances. In absence thereof the benefit of Notification No.6/2002 dated 01.03.2002 should not have been claime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on plant/ Disinfection plant) b) Above mentioned treatment plant or intermediate reservoir located at respective District, to intermediate/ last storage facility (Clear water Reservoir/ Service reservoir/Ground water Reservoir/Intermediate Reservoir) 10. We observe that the above pipes are meant for intended use mentioned in Notification no. 47/2002/CE dated 06-09- 02 of Department of Revenue Ministry of Finance and Company Affairs, GOI, Issued under condition 47A of the above Notification. Thus, these certificates are found to specifically mention that the pipes are for being used for transferring water from source to the treatment plant and from there to the storage facility. The Certificates are issued by the Competent Government Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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