9911796707
TMI Blog2011 (3) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... mpts goods manufactured by the appellant from whole of the duty, subject to condition that cenvat credit of duty paid on inputs has not been taken. Notification No. 29/2004 provides for concessional rate of duty for manufacturers availing cenvat credit of duty paid on inputs. CBEC vide Circular No. 958/16/07-CX dated 08.11.2007 has clarified that if the credit taken on the inputs used in the manufacture of goods cleared under Notification No. 30/2004-Central Excise is reversed prior to utilization, it would amount to credit not having been taken. The sum and substance of the above discussion is that the manufacturer is required to maintain separate records in respect of inputs used in the manufacture of goods paying duty and not paying duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that learned Commissioner has taken note of the statement of the Director that separate lot numbers for duty paid goods and non-duty paid goods have been allotted is not forthcoming out of the lot register. However, the subsequent sentence in the statement that they were showing the lot number in the invoice book and the invoices which would clearly show whether the goods were duty paid or non-duty paid and therefore, with the help of invoice, lot register and the purchase invoices, dutiable and non dutiable goods can be distinguished and thereby co-related with the relevant lot was ignored. He submitted that the request for verification of this submission has been rejected by the Commissioner by taking note of part of the statem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; 4. We feel that appellant has been able to make out a very strong prima facie case under these circumstances in their favour and therefore, we consider it a fit case for waiver of pre-deposit and stay against recovery of the dues. 5. In view of the fact that the most important submission of the appellant regarding non-availment of cenvat credit and a full paragraph of the relevant statement has not been considered by the learned Commissioner, the appeal itself is taken up for decision since the matter has to be remanded for fresh consideration. Accordingly, we set-aside the impugned order and remand the matter to the original adjudicating authority for fresh adjudication after giving a reasonable opportunity to the appellants to presen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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