9911796707
TMI Blog2008 (8) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeals are arising out of a common order and, therefore, both are taken up together for disposal. 2. The relevant facts of the case, in brief, are that the Appellants are engaged in the manufacture of Fluorescent Tube Light classifiable under sub-heading No. 8536.90 of the Schedule to the Central Excise Tariff Act, 1985. On 13-2-2004, the Central Excise Officers visited the Appellant s facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative with any evidence. He further submits that by letter dated 11-4-2005, they informed that they received the inputs in cardboard boxes duly sealed. He also submits that Revenue has confirmed the demand of duty on the basis of the statement of the Director and no inquiry was conducted. He also submits that Rule 6payable. He relied upon the decision of the Hon ble Supreme Court as under :- (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. After hearing both the sides and on perusal of the records, it is seen that Rule 6(2) of the Cenvat Credit Rules, 2004 provides where a manufacturer avails of Cenvat credit in respect of any input and manufactures such final products, which are chargeable to duty as well as exempted goods, then the manufacturer shall maintain separate accounts for receipt, consumption, or inventory of input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was denied on inputs breakage in transit before the same were received by the Appellants in their factory. So, the facts of the present case is different from the decision of the Hindustan Lever Ltd. (supra). 6. I find that the Director of the Appellant Company in a statement admitted the breakage of 6-8% of glass shells during transit and no attempt was made by the Appellant to refute the st ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
