2009 (4) TMI 699

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.....K. Sharma, JDR, for the Respondent. [Order]. -  Heard both sides. 2. The Appellants filed this Appeal against the impugned Order whereby the demand was confirmed in view of the provisions of Rule 57AD (2)(b) of Central Excise Rules, 1944. 3. The case of the Revenue is that the Appellants availed the credit in respect of the common inputs which are used in the manufactur....

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....oods. Hence, the demand is not sustainable. 6. Revenue submitted that the Appellants has not produced any evidence in support of their claim that no credit has been availed in respect of the inputs used in the exempted goods. The Revenue relied on the findings of the Commissioner (Appeals) where it has been held that no record was produced by the Appellants in support of this contention. T....