9911796707
TMI Blog2008 (12) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... Brief facts of the case are that on 25-10-2005, a team of the Central Excise officers of H.Q. Preventive, Mumbai-III intercepted two trucks carrying 800 bags of LLDPE Plastic granules of M/s. J.J. Polyplast Ltd., Mumbai. Investigations revealed that M/s. Gayatri Industries, Silvassa purchased 49.5 MT of LLDPE plastic granules of Grade LLN1001XI (Batch No. 36813) manufactured by M/s. Exxon Mobil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating Authority ordered recovery of Cenvat Credit of Rs. 2,50,875/- taken by the appellants along with interest and also imposed equivalent amount as penalty. The Commissioner (Appeals) set aside the order on appeal filed by the appellants and hence the Revenue has filed this appeal against the order of the Commissioner (Appeals). 3. Heard both the sides. Ld. DR pointed out that it has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been shown that actual duty paid by M/s. Reliance Industries Ltd. was more than the credit taken by the respondents and therefore there is no revenue loss to the Department. He submits that there is no error in the Commissioner (Appeals) order since availment of credit where goods have been received but the invoice is not exactly in their name. Therefore he submits that the reliance by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement of raw materials by the job worker since once the granules are taken out of the bags, it is not possible to make the origin of the goods. In view of the above, I find that the order of the Commissioner (Appeals) has to be upheld and accordingly appeal filed by the Revenue is rejected in view of the fact that credit taken by the appellants is actually less than the duty paid. (Pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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