2009 (8) TMI 200

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..... ovision dealing with confiscation of raw material which has not been accounted. Moreover, it is admitted case of the parties that no cenvat credit was availed on the raw material and goods were held to be non-excisable items - Once no duty is paid then there is no question of availing any cenvat credit on such raw material. Therefore, the revenue’s appeal is without any merit and is liable to be d .....

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..... ss. The final goods and the scrap were found lying in the factory. The Tribunal further found that it was not a case of clandestine removal of goods nor it was proved by any corroborating evidence. The Tribunal has also found that no cenvat credit was availed on the raw material and that the dealer-respondent was not a producer nor registered producer and was merely a user of raw material. Accordi .....

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