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TMI Blog2009 (8) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... ng cleared on payment of duty and the adhesive tapes are used in respect of veneer which is cleared on payment of duty. - The Appellant is also undertaking job-work for manufacture of veneer on behalf of the principal and the adhesive tapes were not used in the veneer manufactured on job-work basis as the same was being cleared in wet condition. The Appellant produced copies of challans under whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rty, Consultant, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order]. - Heard both sides. 2. Appellant filed this Appeal against the impugned order whereby the credit of Rs. 33,850/- (Rupees Thirty Three Thousand Eight Hundred and Fifty Only) was denied and penalty was imposed on the ground that the Appellant availed credit in respect of duty paid on adhesive tapes which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm and adhesive tapes are being put in their own premises. Hence denial of credit is not sustainable. It is also submitted that this fact was mentioned in the reply to the show cause notice specifically and no investigation was conducted at the end of principal. Hence the demand is not sustainable. 4. Contention of Revenue is that the evidence now relied upon by the Appellant is not before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rincipal on whose behalf the green veneer is being manufactured by the Appellants whether the adhesives tapes are applied by the Appellants or by the principal in spite of the fact that in the reply to the show cause notice it was specifically mentioned that the adhesive tapes are not being used by the Appellants in the goods which was manufactured on job work basis. Therefore the impugned order i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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