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S.KALYANAM, V.P.GULATI
Ponds India Ltd. – Appellant
Versus
Collector of Central Excise – Respondent
V.P. Gulati, Member (T)
1. This appeal is against the order of Collector of Central Excise (Appeals), Madras. Brief facts are that the appellants have taken MODVAT Credit in respect of some of their inputs and later removed the same to one of their other Units by reversing the credit already taken in respect of the same. The Revenue however demanded duty in terms of Rule 57F(1) at the rate applicable on the date of clearance of the same from the appellants' unit to the other Unit. The appellants have also removed some of their finished product in which inputs had been used, as samples which after being subjected to test were destroyed and the authorities demanded duty from the appellants in respect of the equivalent credit of the inputs contained in the samples, invoking the provisions of Rule 57C.
2. Shri C. Chidambaram, the learned Consultant for the appellants pleaded that in regard to the first point, they had merely removed the goods to their other Unit in terms of Rule 57F(1) and what the Revenue was expected to do was to reverse the MODVAT Credit.
3. Shri P. Sundararaju, the learned SDR adopted the reasoning of the lower authority.
4. Rule 57F(1) reads as under :
"The inputs
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