9911796707
TMI Blog2008 (12) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Rules, 1944 and corresponding provisions of Cenvat Credit Rules 2001/2002 - appeal dismissed - decided against Revenue. - E/783/2007 - 1614/2008/SM(BR)(PB) - Dated:- 10-12-2008 - Shri Rakesh Kumar, J. REPRESENTED BY : Shri. S. Gautam, DR, for the Appellant. None, for the Respondent. [Order]. The Respondent engaged in manufacture of excisable goods falling und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeal) vide the impugned order dated 11-1-07 set aside the Additional Commissioner s order, against which the Revenue has come in appeal before this Tribunal. 2. None appeared for the Respondent. The matter, therefore, is being decided after hearing the Departmental Representative. The learned Departmental Representative pleaded that from a reading of Rule 57AE(3) of Central Excise Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with this contention of the learned Departmental Representative. The relevant provision governing the Cenvat credit during the period of dispute was Rule 57AB of Central Excise Rule, 1944 and corresponding provision in the Cenvat Credit Rules, 2001/2002, according to which a manufacturer or producer of final product shall be allowed to take credit of the duty of excise specified in 1st Schedule t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... information regarding the value, duty paid, the person from whom the inputs or capital goods has been purchased has been recorded and the burden of proof regarding the admissibility of Cenvat credit shall lie on the manufacturer taking such credit. This provision is with regard to the maintenance of the records of receipt, disposal and consumption of the inputs and capital goods purchased, in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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