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TMI Blog2015 (11) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... tion statement also stands produced on record. Further there is a clear certificate given by the buyer that they have not availed the Cenvat credit of duty paid by the appellants. As per the appellants, their buyers are only a marketing company and as such there is no occasion for them to avail the Cenvat credit inasmuch as the biscuits, in fully manufactured condition are supplied to their buyers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re Ltd., Ghaziabad, who are marketing the same. 2. The appellants were clearing the said biscuits on payment of duty @ 10.3% prior to 24-2-2009. Vide Board Notification No. 4/2009-C.E., dated 24-2-2009, the rate of duty was reduced from 10.3% to 8.24% with effect from 24-2-2009. However, without realising the issuance of the said notification bringing down the rate of duty, the appellant conti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the appellant. 4. The Commissioner (Appeals) referred to the said letter of M/s. Glaxo Smith Kline Consumer Healthcare Ltd. and observed that the same merely mentioned that the re-imbursement towards excise duty was only to the extent of 8.24% as against the duty of 10.3%. Further, the said letter merely stated that they have not availed the Cenvat credit, but the appellants have failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same condition. Similar is the position in respect of Boost and sachets. If the Commissioner (Appeals) was having any doubt about the said letter, he was in a position to get the same verified from the jurisdictional Central Excise authorities of the appellants buyers. To reject the said letter given by a renowned company, without any basis is neither just nor fair. 6. In view of the foreg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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