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TMI Blog2014 (5) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... B cannot be denied in as far so w.e.f. 28.1.04. Para 4.3.5 of the Foreign Trade Policy has been amended where under duty debited through DEPB has been made admissible for Cenvat credit or for drawback claim w.e.f. 28.1.04. In the present case the Cenvat Credit denied to the Appellants pertain to the period April 2004 onwards i.e. after the amendment of Para 4.3.5 of the Foreign Trade Policy - no j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns involving duty of Rs. 54,683/-. The officers also found that the assessee has cleared Aluminium Wastage without payment of duty amounting to Rs. 3,020/- and have also availed Cenvat credit of Rs. 4,37,973/- on imported Aluminium scrap wastage, whereas the scrap was procured by them from the local kabaries. Further the dispute relates in respect of Cenvat credit of Rs. 12,72,782/- availed on imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been proved had the Department drawn the samples of the impugned scrap. Neither any sample has been drawn nor the Department has given an answer to the simple question as to what could have been intention of the Appellants behind the alleged diversion of the impugned scrap. Accordingly in absence of any evidence with the Department on this account, I am bound to agree with the Appellants con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ril 2004 onwards i.e. after the amendment of Para 4.3.5 of the Foreign Trade Policy. 5. Ongoing through the above findings of Commissioner (Appeals), I find no justifiable reasons to interfere in the same in the absence of any evidences supporting the revenue allegations, Commissioner (Appeals) has rightly set aside the confirmation of demands against the assessee. Revenues appeal is accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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