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TMI Blog2018 (3) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... ent view than what has been already taken by the adjudicating authority. Appeal dismissed - decided against Revenue. - E/CROSS/15/2009 in E/64/2008-DB E/64/2008-DB - Final Order No. A/ 30162 / 2018 - Dated:- 1-2-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Mr. Dass Thavanam A.R. for the Appellant None for the Respondent ORDER [ Order Per: M. V. Ravindran ] This appeal is filed by the Revenue against order-in-original No. 1-2008 dated 07/01/2008. 2. None appeared for the respondent despite notice. Since the appeal is of 2008, the same is taken up for disposal even in the absence of any representation from the respondents. 3. Heard learned A.R. 4. It is his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory for purification purposes. In the entire case, it is undisputed that the CENVAT credit availed jumbo bags were used for transportation of raw-sugar from the port to the factory premises of the appellant, the said undisputed fact has been recorded by the adjudicating authority in paragraph No 7 8. She has categorically dealt with the allegations in the show-cause notice which we find worth reproducing. 7.Heard the assessee on 10.10.06. I have carefully gone through record. I was inter alia urged that they have imported raw sugar in bulk for reprocessing into manufactured sugar which was to be cleared on payment of duty; that before transportation from Vizag Port to their factory raw sugar was packed in PP Woven Jumbo sacks of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing case laws to argue that packing material is an 'input' and goods used for transporting raw material to the factory are eligible for credit. ii) Ponds India Ltd Vs. CCE 1993(63) ELT 3 (Mad) iii) Birla Corporation Ltd Vs CCE 2005 (186) ELT 266 (SC) iv) CCEVs Manikgarh Cement Ltd 2005(190) ELT 7 (SC) countering departments contention that as per CBEC Circular NO.637/28/2002-CX., dt.8.5.2002 that goods had not used within the factory the assesses argued that sacks were used not only for packing and transportation but also for storage within the factory as sugar is hygroscopic in nature and deteriorates easily without proper protection; that definition of inputs do not require their use within the factory as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned inputs delivered to destination other than their own factory in the first instance. Therefore I pass the following order, ORDER I drop the proceedings in the matter. In view of the factual position as has been stated by the learned adjudicating authority, we find that the in the grounds of appeal Revenue has not effectively countered the factual position in order to take a different view than what has been already taken by the adjudicating authority. 5. As regards the various case laws cited by learned D.R., we find that in those cases, either issue is regarding the activity undertaken outside and for storing of the goods, or is on services. In the case in hand, the factual matrix as has been reproduced hereinabo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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