9911796707
TMI Blog2007 (1) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... Bhat, for the Appellant. Shri Samir Chitkara, DR, for the Respondent. [Order] - This appeal is directed against the order of the Commissioner (Appeals) No. 112/2005/80(BVR)/Commr(A)/Raj dated 18-2-2005 by which the order of the Deputy Commissioner No. 129/2004, dated 31st May 2004 was upheld. 2. Heard both sides. The issue to be decided is whether the credit of Cenvat is allowable on the toothbrush cleared free along with toothpaste manufactured and cleared by the appellants. 3. The findings of the Commissioner (Appeals) in this regard are extracted: "I find that the appellant is manufacturing their own brand of tooth paste and also some other brands. In the instant case, the appellant has cleared the tooth paste weighing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... column), the need was arisen to ascertain the veracity of inclusion of the value of the free toothbrush in the value of toothbrush cleared at Rs. 17/-. To justify their plea of inclusion of the value of the toothbrush procured from outside the appellant produced certificate of the Chartered Accountant, M/s. P.R. Lalchandani Co., Rajkot. However, on going through the certificate dated 24-1-2005, I find that the same is crypic, vague and does not clear the relevant period and accordingly, such ambiguous certificate has not evidentiary value. Accordingly, I find that the appellant could not explain the inclusion of the value of the toothbrush to the above price and accordingly, the lower adjudicating authority has only gainsaid the credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be allowed to be exported under bond without any reversal of the credit". 5. It is noticed that toothbrush purchased from the market has been supplied free along with toothpaste, by packing them together. The appellant is entitled to export the toothpaste manufactured by them without payment of duty or on payment of duty and claim rebate. Similarly, if they want to export tooth brush which was purchased by them the same can be exported as such and eligible export benefits claimed. However, toothbrush cannot be considered as input for toothpaste. Therefore, the question of allowing Cenvat credit on duty paid on toothbrush treating them as input does not arise. 6. No strong grounds have been urged to upset the findings and reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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