TMI Blog2004 (3) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... of dutiable and exempted goods. They reversed the credit amount as attributable to the inputs used in the manufacture of exempted goods. All the same, jurisdictional Assistant Commissioner passed an order holding that they were liable to pay duty at the rate of 8% on the value of the exempted products manufactured and cleared under Rule 57CC. The duty amounts so demanded were worked out to over Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee cannot be said to have taken credit of duty on the inputs utilised in the manufacture of final products. The Assistant Commissioner's observation that the decision of the Hon'ble Supreme Court in the case of M/s. Chandrapur Magnet Wires (P) Ltd. v. CCE, Nagpur is not acceptable because the ground of the case law refers to the period prior to the introduction of Rule 57CC, has no force, because ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory, irrespective of the fact whether they are used in dutiable or exempted final products, the appellants cannot be said to have taken credit of duty on the inputs utilised in the manufacture of the final products. Hence, the invocation of Rule 57CC and demand of the amount of Rs. 2,13,03,982/- equal to 8% of the value of the clearances of the exempted goods is not justified in the facts and ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position as noted by the Commissioner, the appellant has also submitted that duty demand in the present case is contrary to the Circular No. 591/28/2001-CX., dated 16-10-2001 of the Central Board of Excise and Customs wherein it has been clarified that in the cases like the appellant what is required is to recover the credit taken incorrectly. 4. We are entirely with the Commissioner (Appeals) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate fora also get clogged with fruitless disputes. High time Government deviced a method to put down this irresponsible tendency on the part of administrative authorities, to file too many unwarranted appeals. 5. In view of what is stated above, the appeal of the Revenue is rejected as entirely lacking in merit and the impugned order of Commissioner (Appeals) is confirmed. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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