2010 (3) TMI 987

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....R The Respondents are manufacturer of Packaged Drinking Water and Soda Water chargeable to Central Excise duty under Chapter Sub-heading 20011010 & 2201020 of the Schedule to the Central Excise Tariff Act, 1985. They were also availing Cenvat credit of duty paid on inputs as per the provisions of Cenvat Credit Rules. During the period 2004-05 and 2005-06, they brought a stock of finished goods ....

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...., not a duplicate copy. Accordingly, the department issued a show cause notice for recovery of Cenvat credit along with interest and imposition of penalty which was adjudicated by the Asst. Commissioner vide Order-in-Original dated 29-12-2006 by which the Cenvat credit demand of Rs. 2,17,456/- was confirmed along with interest and penalty of equal amount imposed under Rule 15 of Cenvat Credit Rule....

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....peared on behalf of the respondents. Accordingly, in accordance with Rule 21 of CEGAT (Procedure) Rules, 1982, the matter is being decided ex-parte. 3. Shri I. Baig, learned D.R. pleaded that the impugned order is not correct as per the provisions of Cenvat Credit Rules, Cenvat credit is allowed only in respect of inputs received by a manufacturer for use in or in relation to the manufacture of....

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.... water and soda water had been brought to their factory on stock transfer basis for the purpose of sale, as the Jaipur factory was not working properly and at that time there was huge market demand. There is no contention that the goods brought into the factory, in respect of which Cenvat credit has been availed, has been used in or in relation to the manufacture of final product or has been subje....