2004 (1) TMI 557

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..... en filed by the appellants against the impugned order-in-appeal, the issue relates to the denial of CENVAT credit to the appellants on the packing materials, namely, PP Woven Sacks/Bags under Rule 57-AB of the Rules. 2. The learned Counsel has contended that for want of space in the factory premises of the appellants, the packing material was kept in the adjoining premises of M/s. Manglam Cement .....

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..... f the stock, shortage of the packing material, detailed above, involving CENVAT credit of the amount in question, was found, but from the very beginning they had taken the plea that the quantity found short had been kept by them in the premises of M/s. Manglam Cement Ltd. for want of space with them. Even the Department knew about this position as is evident from the findings recorded by the Commi .....

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..... clandestine removal was attributed to the manufacturer on the ground of removal of goods from the factory, but it revealed that the goods were removed by the manufacturer to the godown because of shortage of space in the factory and the quantity found short in the factory, tallied with the quantity found in the godown. It was observed that the charge of clandestine removal was not proved. The rat .....

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