Applicability of excise duty

This query is : Resolved 

27 November 2013 If I am manufacturer of Utensils.
Raw material used for it is SS PATTA-PATTI.
On the utensils duty aaplicable is 6%.
And input credit available at 12% on SS PATTA-PATTI.

In this case i will never Liable to pay duty.
Whether this is appropriate or any circular/notification against this?

05 December 2013 Excise duty on SS patta-patti is applicable on the quantity of machine.

12 December 2013 Sir please explain me in detail.
Bcz Your answer is not specify that whether i can do such a bussiness.

12 December 2013 Notification No. 34/2001-CE(NT) dated 28.06.2001 makes special provisions in respect of manufacturers of stainless steel pattis/pattas and aluminium circles. See also chapter 12 part 1 of CBE&C's CE manual, 2001 of supplementary instructions.


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