9911796707
TMI Blog2006 (12) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... )(PB), - Dated:- 20-12-2006 - [Order]. - Heard both sides. 2. The appellant filed this appeal whereby credit of Rs. 2,01,305/- and credit of Rs. 25,766/- and credit of Rs. 5,328/- was denied to the appellant and imposition of penalty of Rs. 50,000/-. 3.The contention of the appellant is that Cenvat credit of Rs. 2,01,305/- was denied on the ground that this credit is in respect of Addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Basic Excise Duty as well as Special Excise Duty, therefore, the demand is not sustainable. 4. In respect of the credit of Rs. 25,766/-, the contention of the appellant is that the credit was denied on the ground that they had opted for availing Cenvat Scheme with effect from 1-4-2001 and there is no evidence on record to show that the inputs regarding credit was availed prior to 1-4-2000 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red after when appellant opted for Cenvat credit which was rightly denied. In respect of credit which was availed on the basis of invoices on which serial number had hand written. The contention is that the Tribunal in the case of U.P. State Sugar Corpn. Ltd. v. CCE reported in 2001 (135) E.L.T. 715 held that credit is not admissible when serial number on invoice is written in hand. In this case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant even in the present appeal could not produce any evidence that the inputs received prior to 1-4-01 on the date appellant opted for Cenvat Scheme, are utilized in the manufacture of goods cleared after 1-4-2001, therefore, this credit was rightly denied. 8.In respect of the credit of Rs. 5,328/- as the serial number of the invoice was hand written that, therefore, in view of the decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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