2013 (8) TMI 465

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..... ny water and the moisture. These are used after final product Barley malt is manufactured – Cenvat Credit not allowed – Decided against the Assessee. - Appeal No. 513 of 2011-SM(Br) - Final Order No. A/56457/2013-SM(BR) - Dated:- 23-5-2013 - Shri Sahab Singh, J. For the Respondent: Mr. A. Jain, AR JUDGEMENT Per Sahab Singh: This appeal is filed by M/s. United Breweries Ltd. aga .....

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..... the godown during rainy season. Accordingly, show cause notice was issued dated 2.12.08 which was adjudicated by the Deputy Commissioner vide order No. 9/DC/CE/PTA/09 dated 3.8.09. Appellant preferred an appeal before Commissioner (Appeals) who rejected their appeal vide impugned order and appellant has preferred this appeal before this Tribunal. 2. None appeared for the appellant despite notic .....

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..... to protect it from rain / rainy water and the moisture. These are used after final product Barley malt is manufactured. Therefore, Commissioner (Appeals)s finding that these sheets / covers are not used in relation to manufacture of final products is sustainable. Accordingly, I do not find any infirmity in order in appeal and I uphold the same and reject the appeal. (Pronounced in the open cour .....

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