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G.R.SHARMA
Commissioner of Central Excise, Chandigarh – Appellant
Versus
Chandigarh Bottling Company – Respondent
Per G.R. Sharma :
The limited issue for determination in this appeal is whether the respondents were entitled to clear the inputs for home consumption on payment of duty equal to the amount which was paid by the suppliers of inputs who were enjoying the benefit of concessional rate of duty as a SSI Unit. The clearance of inputs was in November, 1993.
2. The facts of the case briefly stated are -
That the respondents are manufacturer of aerated water and were availing the benefit of credit of duty paid on inputs under the modvat scheme. During the month of November, 1993, the respondents cleared for home consumption crown cork and Carbon Dioxide gas by debiting duty equal to the amount taken as modvat credit. The department alleged that the respondents should have paid duty as if the inputs had been manufactured in their factory. A show cause notice was issued to the respondents asking them to explain as to why the differential duty should not be demanded from them on the inputs cleared by them for home consumption. They contended that they paid duty on the inputs at the rate at which credit was taken and that this was the correct rate applicable in their case. They cited and reli
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