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TMI Blog2012 (12) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... urchased under an invoice which was not cenvatable. As such the question of making entries of the same in RG 23 A Part I does not arise. The appellate authority have not found that appellants have taken the credit in respect of seized drums. The Revenue, for confiscation of drums in question should have shown that they have taken the credit in respect of seized drums. There is no such finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis, proceedings were initiated proposing confiscation of finished goods as also confiscation of drums for the packing material and for imposition of penalties. The original adjudicating authority confiscated the excess found goods as also drums with an option to the appellant to redeem the same and also imposed penalties. 3. However, on appeal, Commissioner (Appeals) set aside the confiscat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been availing the Cenvat credit in respect of such drums on the basis of invoices. Learned advocate submits that it is true that they are availing credit in respect of drums but these particular drums have been old and used and being without cover of modvatable invoices, no credit was availed. He also submits that packing material cannot be confiscated on the sole ground of their non-entry in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show that the appellants had been taking Cenvat credit in respect of drums. This fact is also not denied by the appellants. However, the Revenue, for confiscation of drums in question should have shown that they have taken the credit in respect of seized drums. There is no such finding by the authorities below. As such, I find no reason to uphold the confiscation of drums or to impose penalty on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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