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TMI Blog2018 (2) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Arun Pathak (Advocate), for Assessee Shri Pawan Kumar Singh (Supdt.) AR, for Revenue Per: Anil G. Shakkarwar The present Appeal Nos. E/2374-2375, 2843 2845/2010 are directed against Order-in-Appeal Nos. 49 to 50-CE/GZB/2010 dated 31.03.2010 passed by Commissioner of Central Excise Customs (Appeals), Meerut-I at Ghaziabad. The issue involved in above stated four appeals is the same. Therefore, they are taken together for decision. 2. Brief facts of the case are that M/s International Tobacco Company Ltd. was engaged in manufacture of cut-tobacco falling under Tariff Item No. 24039970 and different brands of Cigarettes falling under Tariff Items Nos.2402 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice Central Excise duty amounting to ₹ 25,521/- + Cess of ₹ 595/- was demanded. The said show cause notice was adjudicated through Order-in-Original dated 30.10.2009 wherein the demand was confirmed. Aggrieved by the said order, M/s International Tobacco preferred appeal before learned Commissioner (Appeals). Learned Commissioner (Appeals) through the impugned Order-in-Appeal dated 31.03.2010 decided the appeal, wherein the learned Commissioner (Appeals) has held that the dummy packs were dutiable under chapter 49 of Central Excise Tariff Act, 1985. Aggrieved by the said order, M/s International Tobacco has preferred appeals before this Tribunal. Further, aggrieved by the said order, revenue has also preferred appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dated 20th July, 2004, they were reversing Cenvat credit availed on the inputs cleared for manufacture of dummy packs. 5. Heard the learned A.R. for revenue, who has supported the impugned Order-in-Appeal and grounds of appeals filed by the Revenue. 6. Having considered the rival contentions and on perusal of records, we find that M/s International Tobacco, brought into their factory inputs for manufacture of their packing material to be used for packing of the goods manufactured by them. Some of the packing materials was also used of making the dummy packs, which are not sold and were distributed and used as advertising material. We find that the dummy packs were not marketable, since they were not capable of being bought and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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