CCE Vs. FORCE MOTORS LTD.

JUDGEMENT

(1.) THE relevant facts of the case, in brief, are that the respondents are engaged in the manufacture of Motor Vehicles falling under Chapter 75 of the Central Excise Tariff Act, 1985. It has been alleged that the respondents had cleared the inputs as such and had reversed the Cenvat credit on fortnightly/monthly basis which is contrary to the provisions of Rule 4(1) of Central Excise Rules, 2002.

(2.) THE Adjudicating Authority confirmed the demand of interest of Rs. 12,785/ - for delay of payment of duty. The Commissioner (Appeals) set aside the Adjudication Order following the decision of the Tribunal in the case of Grasim Industries v. CCE reported in .

(3.) AFTER hearing the learned DR and on perusal of the record, I find that the Tribunal in series of decisions held that Rule 8 of Central Excise Rules is applicable to clearance of the inputs/capital goods as such, as under: