TMI Blog2004 (12) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... chedule to the Central Excise Tariff Act. Both the Appellants avail of the Cenvat credit of the duty paid on wire rods. They cleared wire on payment of Central Excise duty. In view of the judgment of the Supreme Court in the case of C.C.E. v. Technoweld Industries, 2003 (155) E.L.T. 209 (S.C.) the process of drawing of wires from wire rods does not amount to manufacture. Accordingly, show cause notices were issued to both the Appellants for disallowing the Cenvat credit availed of by them and for recovering the Central Excise duty collected by them from their customers under the provisions of Section 11D of the Central Excise Act. The Commissioner, Central Excise, Jaipur under Order-in-Original No. 15/2004 dated 17-5-2004 disallowed the Mod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court; that accordingly the provisions of Section 11D are not applicable. The learned Advocate, further, submitted that Section 11D further provides that there is a liability to pay any amount collected in excess of the duty assessed or determined under the Act/Rules; that when no duty is payable by them the question of collecting any amount in excess of the duty assessed or determined does not arise; that if the duty was payable by them they have collected the same amount of duty only from their customers and not in excess; that accordingly the provisions of Section 11D are not applicable in their case. 5. Shri A.R. Madhav Rao, learned Advocate for Shree Krishna Industries, adopted the submissions made by Shri L.P. Asthana, learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ires drawn out of wire rods. The provisions of Section 11D are applicable to only those persons who are liable to pay duty under the Central Excise Act or the Rules made thereunder. Other requirements mentioned in Section 11D is that the persons who have collected an amount in excess of the duty assessed or determined and paid on any excisable goods under the Act or the Rules, from the buyers representing in any manner duty of Excise, are required to pay the said amount to the credit of the Central Government. Both the requirements for attracting the provisions of Section 11D are not satisfied in case of both the Appellants. Firstly they are not liable to pay duty under the Central Excise Act, as the process undertaken by them does not amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
