9911796707
TMI Blog2017 (11) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... 0026 dated 08.05.2012 is of channels, which is a raw material of shuttering plates. The description of goods sold by the appellant clearly indicated in the invoices. As per the invoices, it is clear that some items are traded goods and some items are manufactured goods - The Revenue has failed to do such exercise to segregate the quantity of manufactured goods and traded goods - demands are not su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty by availing exemption Notification No.8/2003-CE dated 01.03.2003. As their turn-over of manufacturing remain less than 1.50 Crores, investigation was started at the premises of the appellants. It was alleged that all the traded goods are the manufactured goods by the appellant. Thereafter, further investigation revealed that as the State excise and taxation department stated that where the VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant submits that in this case, it is only the presumption of the Revenue that 2% sales made by them are of manufactured goods. No effort has been made by the Revenue to ascertain the fact whether this 2% sale is exclusively of manufactured goods or it involves some trading activity. He also submits that the Revenue has investigated from their buyers whether they have purchased the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sample invoices, I find that the invoice number TR 000030 dated 03.09.2014 is of shuttering plates and invoice No.TR 000026 dated 08.05.2012 is of channels, which is a raw material of shuttering plates. The description of goods sold by the appellant clearly indicated in the invoices. As per the invoices, it is clear that some items are traded goods and some items are manufactured goods. The R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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