The appellant reversed the modvat credit taken on inputs for Rs.
As the appellant had received orders from various wind mill manufacturers for specially designed electrical cables, which were to be used in the manufacture of wind mills, the appellant filed a declaration under Rule 173 B of the Central Excise Rules, 1944 hereinafter referred to as the Rules claiming nil rate of duty so as to avail benefit under the aforestated numberification for the insulated cables manufactured by it and supplied to the manufacturers of wind mills for using the same as part of wind mills for the period companymencing from May,1995 to February, 2006.
For the aforestated reasons, according to the authorities, benefit under the aforestated numberification companyld number have been availed by the appellant.
66,92,604 and imposed penalty under Rule 173Q 1 of the Rules.
E/1893/01, passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Branch, Mumbai.
16,14,088.32 for availing the exemption benefit under numberification number 205/88.
The material facts are that the appellant is engaged in the manufacture of insulated wires and cables falling under Central Excise Tariff Sub Heading No.8544.00.
Aggrieved by the said order dated 7.7.2005, the appellant has preferred the appeal before this Court.
The Tribunal relied on its earlier order passed in NICCO CORPORATION LIMITED v. COMMISSIONER OF CENTRAL EXCISE, CALCUTTA, whereby an analogous issue was adjudicated and decided against the companycerned assessee.
Being aggrieved by the aforestated order dated 22.3.01, the appellant preferred an appeal before the Tribunal which was dismissed.
The said order was challenged before the Tribunal and the Tribunal allowed the appeal by remanding the matter to the Commissioner.
Ultimately, the Commissioner, Central Excise, Surat II by an order dated 20.2.1998, companyfirmed the demand of excise duty amounting to Rs.
As the appellant had number paid excise duty on the electrical cables supplied to the manufacturers of wind mills as stated hereinabove, three show cause numberices had been issued to the appellant by the Revenue Authorities for recovery of total excise duty amounting to Rs.66,92,604/ .
The said numberification grants exemption from payment of central excise duty in respect of manufacture of wind mills, parts of wind mills and any specially designed devices which run on wind mills.
After hearing the appellant, the Commissioner again took the same view by his order dated 22.3.2001.
However, the amount of penalty has number been paid as stay has been granted against the said demand.
The appellant claimed benefit under Notification number 205/88 C.E. dated 25.05.88 as amended by Notification number 57/95.
The order passed by the Tribunal in NICCO CORPORATION LIMITED supra was appealed against in C.A. No 1118/2001 before this Court.
