TaxTMI 
TaxTMI 
2006 (6) TMI 336
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...., for the Respondent. [Order]. - Heard both sides. 2. The appellants filed this appeal against the Order-in-appeal passed by the Commissioner (Appeals). 3. The brief facts of the case are that the appellants are engaged in the manufacture of HDPF woven sacks. The appellants were clearing their final products to the domenstic market as well as for export. In respect of the inp....
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.... for reversal of credit in respect of inputs on which credit of duty has been taken but used in the exported goods. The appellants were not disputing the quantity of credit on such inputs. However, the appellants claimed that instead of 1,48,000 Kgs. of granules, infact 1,43,383 Kgs. granules were used in the manufacture of exported goods. Therefore, they are entitled for the credit in respect of ....
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....ng the demand in respect of credit on other inputs used in the manufacture of exported goods and after adjustment, the amount has already been paid before the issue of show cause notice. 7. The appellants submitted that in case the demand is confirmed, it is not the case of imposition of penalty as they were under the bona fide belief that as the inputs are not used in the manufacture of e....
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....ect of exported goods. In the present case, as the appellants were claiming drawback, therefore, inputs credit is not available. 9. In this case, Revenue asked for reversal of credit in respect of inputs used in the manufacture of exported goods. To this proposal, the appellant has no dispute. The appellants are only disputing the amount of demand. The contention is that they have not avai....