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TMI Blog2010 (2) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard learned D.R. for the appellant. None for the respondents. We have perused the records including the Cross-Objection filed by the respondents. 2. The appellant challenges order dated 25-2-2004 passed by the Commissioner, Chandigarh whereby the respondents are held to be entitled to avail Cenvat credit in respect of duty pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used along with final product as the complementary items for sale promotion of their main product and had nothing to do with the manufacture of main product. Consequently a show-cause notice dated 3-10-2002 was issued to the respondents which was contested by the respondents. Consequently, the Commissioner passed the impugned order dropping the proceedings for recovery of the amount illegally ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary item and were not used as packing material. Therefore, the Commissioner (Appeals) has no justification to hold that the same was covered by the term 'Input' under the Cenvat Credit Rules in relation to the final product manufactured by the respondents. Finding in that regard by the Commissioner is not sustainable and liable to be set aside in view of the earlier decision in the respondents' ow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of Rs. 79,90,852/- which was availed as Cenvat credit on the said product is declared as illegal and is recoverable by the department, along with interest thereon in terms of provision of law comprised under Rule 12 of Cenvat Credit Rules, 2002, read with Section 12A of Central Excise Act, 1944 and Section 11AB of the said Act. The respondents are also liable to be subjected to penalty of e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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