9911796707
TMI Blog2003 (7) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the impugned order-in-appeal, dated 8-1-2003, by the appellants the issue relates to the availability of credit for the period July, 2001 to September, 2001, of Rs. 6,75,000/-. The appellants had been disallowed Cenvat credit of the said amount with penalty of Rs. 25,000/- through the impugned order on the ground that Gutka in yellow pouches which were brought by them from another factory loca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ease in transaction value did not arise. The adjudicating authority did not accept this stand of the appellants and confirmed the duty. The Commissioner (Appeals) has affirmed that order. 2. I have heard both sides and gone through the record. Admittedly, the appellants in their unit at Dashrath received packing of 5 pouches of Gutka along with 50 pouches of Gutka. They thereafter added those 5 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not effect the revenue. The whole exercise is revenue neutral. If the credit was not availed by them, they were not liable to pay duty on the 5 pouches and the duty paid by them became rather refundable to them. They had admittedly paid the duty on those 5 pouches and reversed the credit proportionately. 3. In view of the discussion made above, the impugned order cannot be sustained and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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