TMI Blog2003 (7) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit of duty and penalty, we take up the appeal itself with the consent of both sides. 2. Accordingly, we have heard Shri V. Sridharan, learned Advocate for the appellants and Shri S.S. Bhagat, learned JDR for the Revenue. 3. The short point involved in the present appeal is that the appellants are engaged in the manufacture of Spiral Welded Steel Pipes, which they were clearing in an uncoa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit benefit in respect of the inputs used for coating of the pipes. The appellants were issued a show cause notice proposing denial of the said Cenvat credit for the period from July, 2000 to November, 2000, on the ground that whatever they had cleared from their factory, was uncoated pipes and inasmuch as the coating material was not used in their factory, they are not entitled to the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to have reversed the credit. The Department is once again asking them to reverse by confirming the demand in the present impugned order. He also submits that the credit was taken correctly and duty paid on the coating value be considered as reversal on inadmissible credit, as has been held in the following decisions :- (i) Deioners Speciality Chemicals(P) Ltd. v. Commissioner reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the Central Excise Authorities. As such, the appellants cannot avail the credit in respect of the coating materials not used in their factory, but used in other factories. However, on being queried as to why the duty was being charged by the Revenue on the full value of the coated pipes, Shri Bhagat submits that the appellants on their own have chosen to pay duty on the full coated value instead ..... X X X X Extracts X X X X X X X X Extracts X X X X
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