9911796707
TMI Blog2015 (10) TMI 1982X X X X Extracts X X X X X X X X Extracts X X X X ..... ntative ORDER Per : Mr. P.K. Das; None appears on behalf of the Respondent. Heard the learned Authorised Representative on behalf of the Revenue. 2. After hearing the learned Authorised Representative and on perusal of the records, we find that the respondents were engaged in the manufacture of excisable goods viz. Block Board and Veneer falling under heading No. 4408.3990 and 4404.90 of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) rejected the appeal filed by the Revenue. 3. The main contention of the learned Authorised Representative for the Revenue is that the Commissioner (Appeals) erroneously excluded the reversal of CENVAT credit on inputs, cleared as such, which is part of the notification. It is further submitted that the total value of clearance of final products to be computed including, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isable goods manufactured and cleared by the assessee for arriving at the aggregate value of clearance for extending the benefit of exemption notification. We find that on plain reading of notification, there is no indication that value of the inputs cleared as such would be included in the aggregate value of clearance for the purpose of availing the benefit of exemption notification. For proper a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the said inputs. It is also noticed from the said invoices which clearly bears an endorsement that, Removal of inputs as such under Rule 3(5) of Cenvat Credit Rule, 2004. The appellants specified final products as per the item approved under the notification is Block Board and Veneer manufactured from Timber and only the value of these excisable goods manufactured and cleared by the appellant o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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