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TMI Blog2007 (5) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... 264/2006 - Final Order Nos. A/1033 & 1034/2007-WZB/AHD - Dated:- 1-5-2007 - [Order per] - These two appeals arise out of a common Order-in-Appeal Nos. 358-360/AGD-I (AA)/A-IV, dt. 27-10-05 passed by Commissioner (Appeals), Customs Excise, Ahemdabad, by which he confirmed the order-in- original in respect of the appellants. 2. Heard the learned authorized representatives for the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived by them from M/s. Karnavati Polyster (P) Ltd. on or after 1-4-03. The original authority disallowed the credit amounting to Rs. 2,75,113/- and demanded interest and also imposed a penalty of Rs. 2,75,113/ on the appellant. Commissioner (Appeals) rejected the appeal by the party. (b) M/s. Govind Enterprises is the appellant in Appeal No. E/223/2006 and the facts of the case are similar. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e this credit according to the said rules." 6. The appellants are claiming the benefits under Rule 16. Rule 16 applies to the manufacturer. The appellants are not manufacturers to claim the benefit under Rule 16. They claim that they receive the processed and duty paid materials from the processor and take credit and then cut; and inspect and clear them on payment of duty. This cannot make the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... handled only the finished goods on which the duty had already been paid at the time of clearance after processing. No other grounds have been adduced to interfere with the findings of Commissioner (Appeals). Therefore, the appeals are rejected. 7. It is further submitted in behalf of M/s. Pushpam Synthetics Ltd. that even if it was held that taking credit was wrong, they have paid the duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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