2008 (3) TMI 561

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....ri Sumit Kumar, SDR, for the Respondent. [Order]. - Heard both sides. 2. The appellants filed appeals against the impugned order whereby demand of Rs. 38,410/- was confirmed and penalties were imposed. Demand was confirmed after denying credit in respect of paper on the ground that the appellants started manufacturing of corrugated boxes in their factory w.e.f. 1st August, 2004 and t....

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....ssessable value of their finished goods for the purpose of payment of Central Excise duty. 4. Contention of the Revenue is that at the time of visit the appellants were not maintaining record regarding paper sheet and corrugated boxes captively consumed. Contention is that as the facility to manufacture corrugated boxes was there w.e.f. 1-8-04, prior to this date appellants had wrongly tak....