2017 (3) TMI 1136

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..... S K Shukla, Authorised Representative Per : Dr D.M. Misra, This is an appeal filed against OIA-DMN-EXCUS-000-APP-178-13-14 dt 16/09/2013 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -DAMAN. 2. The appellants are engaged in the manufacture of plain and printed Tin Containers, Aluminium collapsible Tubes etc. falling under CH 73 & 76 of CETA 1985. The Short poin .....

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..... heir factory in December 2010 and at that time they could not produce the revised ground plan seeking amendment to the Registration Certificate. However, later a panchnama drawn in their factory premises in March 2011, recording that all the capital goods were available both on the ground as well as on the first floor. It is their contention that merely because they could not place the relevant do .....

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..... that is at the Ground Floor and First Floor of the premises, is evident from the Panchnama drawn by the preventive staff in March 2011. In these circumstance, the appellant could be able to show and establish that all the capital goods were installed and used in the manufacture of finished goods. Merely because they could not produce the revised ground plan at the time of visit by the audit cannot .....

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