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TMI Blog2018 (6) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... to the period in question. The revenue has not advanced any evidence of purchase of HDPE cloth during the relevant period so as to establish that it was cloth which was being used for packing even subsequent to 2008 - Admittedly, the appellants were also entitled to credit in respect of HDPE cloth and as such there could be no malafide motive on their part to receive the cloth in the guise of polythene film. Appeal allowed - decided in favor of appellant. - Excise Appeal No. E/50165 & 50208/2018-EX[SM] - FINAL ORDER NO. 52177-52178/2018 - Dated:- 1-6-2018 - MRS. ARACHNA WADHWA, MEMBER (JUDICIAL) Present for the Appellant : None Present for the Respondent: Mr. H. C. Saini, D.R. ORDER PER: ARCHNA WADHWA After re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries made from the RTO. 4. On the above basis proceedings were initiated against the appellant by way of issuance of SCN dated 29.04.2014 proposing to deny Cenvat credit availed during the period 2009-14 alongwith proposal to impose penalties upon the appellants. 5. M/s Rajshree Plastic Wood during the course of adjudication submitted that all the inputs covered by the invoices issued by Shri Balaji Sales were received by them and payments were made to the dealer by way of cheque, thus establishing the fact of receipt of inputs. The said goods were used for packing of their final product which fact is evident from the affidavit of their customers. As regards the mention of the goods in their material receipt register as cloth, they su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir very first statement that such mistake was on the part of the clerk responsible for making the entries and inasmuch as they were earlier purchasing HDPE cloth from the other manufacturer for packing of their final product, the store keeper maintained the same description in their records. They had also produced the invoices pertaining to the period prior to the period in question, i.e. for the year 2005-08 to substantiate their plea that earlier they were using the HDPE cloth for packing of their final product. 8. They have also produced an affidavit on record by their customers declaring that the finished products have been received by them packed in plastic films which stands rejected by the appellate authority as an afterthought wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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