2010 (2) TMI 443

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....he Appellant. None, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard learned D.R. for the appellant. None for the respondents. We have perused the records including the Cross-Objection filed by the respondents. 2. The appellant challenges order dated 25-2-2004 passed by the Commissioner, Chandigarh whereby the respondents are held to be entitled to ....

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....cture of final product since same were being used along with final product as the complementary items for sale promotion of their main product and had nothing to do with the manufacture of main product. Consequently a show-cause notice dated 3-10-2002 was issued to the respondents which was contested by the respondents. Consequently, the Commissioner passed the impugned order dropping the proceedi....

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.... being supplied by the respondents as complementary item and were not used as packing material. Therefore, the Commissioner (Appeals) has no justification to hold that the same was covered by the term 'Input' under the Cenvat Credit Rules in relation to the final product manufactured by the respondents. Finding in that regard by the Commissioner is not sustainable and liable to be set aside in vie....