2009 (3) TMI 811

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....ppellant. Shri Kishori Lal, Jt. CDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the lower authorities have asked the appellant to pay Rs. 13,04,746/- under Rule 12 of the Cenvat Credit Rules, 2002 and Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A of the Central Excise Act and have also impo....

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....ds at the final stage of manufacture of the finished goods. This dust used to be sold by the party from their factory under cover of invoices without payment of duty. The show-cause notice termed this dust as "saw dust" and classified it under heading 44.01 of the CETA Schedule and noted that this commodity was exempted from payment of duty during the period of dispute. It was also alleged that, t....

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....one of the processes mentioned in the account of "manufacture" given in the show-cause notice. 3. Learned Counsel has referred to a dictionary of English, which indicates that "saw dust" is composed of very small pieces of wood, that fall as powder when wood is cut with a saw. Even the Revenue has no case that any saw was used in the method of manufacture of particle board. 4. We h....