2004 (1) TMI 557

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lia, SDR, for the Respondent. [Order]. - In this appeal which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the denial of CENVAT credit to the appellants on the packing materials, namely, PP Woven Sacks/Bags under Rule 57-AB of the Rules. 2. The learned Counsel has contended that for want of space in the factory premises of the appellants....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lants, M/s. Neer Shree Cement is owned by M/s. Manglam Cement Ltd. At the time of checking of the stock, shortage of the packing material, detailed above, involving CENVAT credit of the amount in question, was found, but from the very beginning they had taken the plea that the quantity found short had been kept by them in the premises of M/s. Manglam Cement Ltd. for want of space with them. Even t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....igarh, 1999 (114) E.L.T. 877, this very view has been taken. In that case also the charge of clandestine removal was attributed to the manufacturer on the ground of removal of goods from the factory, but it revealed that the goods were removed by the manufacturer to the godown because of shortage of space in the factory and the quantity found short in the factory, tallied with the quantity found i....