9911796707
TMI Blog2015 (5) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... o credit on inputs is taken by them. Thus for availing exemption from payment of duty, it is incumbent part of the appellant/assessee to produce record/evidences that they have not availed or utilized packaging material (on which credit of duty was taken) in the manufacture of exempted goods. It is only when such record/evidences is available that benefit of Notification No. 30/2004 can be extended. In case they have availed the credit of duty on the packaging material which in turn is used for packaging of exempted goods, benefit of Notification No. 30/2004 will not be available. Appellant has not produced the said data. Original authority has also not gone into such details. - Rule is not relevant as exemption itself is subject to the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objection is for the goods being cleared free of duty under Notification 30/2004 dated 9/7/2004, as appellant/assessee are not permitted to avail credit of duty on inputs including packaging material used in the manufacture of such goods and since appellant/assessee have availed Cenvat credit on packaging material, they are required to pay duty on the final product. The case was adjudicated by the original authority and after examining the records, dropped the demand. The said order of the original authority was reviewed and appeal was filed by the Revenue. First appellate authority allowed the appeal of the Revenue with certain direction and directed re-quantification of the demand taking 5% duty liability under Rule 6(3) of the Cenvat Cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ckaging material on which they have not availed Cenvat credit. In our view the benefit of Notification No. 30/2004 and 9/7/2004 is available only when no credit on inputs is taken by them. Thus for availing exemption from payment of duty, it is incumbent part of the appellant/assessee to produce record/evidences that they have not availed or utilized packaging material (on which credit of duty was taken) in the manufacture of exempted goods. It is only when such record/evidences is available that benefit of Notification No. 30/2004 can be extended. In case they have availed the credit of duty on the packaging material which in turn is used for packaging of exempted goods, benefit of Notification No. 30/2004 will not be available. Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
