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Showing contexts for: Chapter 8471 in ) Ccs Infotech Ltd vs ) Cce Pondicherry on 19 February, 2009Matching Fragments
Appearance:
Shri M.Karthikeyan, Consultant Shri V.V.Hariharan, JCDR For the Appellants For the Respondent CORAM:
Honble Mr.P.Karthikeyan, Member (Technical) Date of hearing : 19.2.2009 Date of decision : 19.2.2009 Final Order No.____________ The appellants M/s.CCS Infotech Ltd., Pondicherry are engaged in the manufacture of computers falling under Chapter 8471 of the Central Excise Tariff. They availed the CENVAT credit facility till 9.7.2004 when computers were exempted from payment of duty vide Notification No.23/2004-CE. The appellants had a stock of inputs as such, inputs in various stages of production of computers and finished goods. The original authority demanded CENVAT credit relatable to inputs in stock as well as inputs contained in the work in progress and the finished goods as on 9.7.04. This demand was raised in terms of Rule 12 of CENVAT Credit Rules, 2002/Rule 14 of CENVAT Credit Rules, 2004. A total amount of Rs.4,49,702/- was demanded. He also imposed a penalty of Rs.1,50,000/- under Rule 13 of CCR 2002/15 of CCR 2004. The impugned order upheld the demand of duty but vacated the penalty imposed.