2008 (4) TMI 566

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S. Loni, JDR, for the Respondent. [Order]. - Heard both the sides. The Appellants used to receive inputs from their principal manufacturer for manufacture of packing materials and after completing the job-work they used to return such packing material back to the principal manufacturer. They neither took credit on the inputs received nor paid duty on the packing material as the principal man....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ttlement Commission quantified the duty amount without taking such credit into account and directed the jurisdictional Authorities to allow the Cenvat credit after examining duty paying documents etc.. He further states that the jurisdictional Authorities after necessary verification have allowed credit of duty of Rs. 3,95,694.92 (Rupees Three Lakh Ninety Five Thousand Six Hundred Ninety Four and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... credit allowed to them in the absence of any legal provision to that effect. The only legal provision available for cash refund is in respect of credit of duty paid on inputs used in export goods. However, it is clear that the Appellants were made to pay a higher amount by the Hon'ble Settlement Commission and they are now left with credit granted to them subsequently which they cannot utilize. U....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner working in the office of the Hon'ble Settlement Commission to the effect that no further clarification can be given by the Commission nor the earlier order of the Commission can be amended. However, it is hoped that in the greater interest of justice, the Hon'ble Settlement Commission may consider the prayer of the Appellants to vary the duty amount payable after taking into account the cred....