2011 (3) TMI 967

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....o May 2007. Notification No. 30/2004 exempts goods manufactured by the appellant from whole of the duty, subject to condition that cenvat credit of duty paid on inputs has not been taken. Notification No. 29/2004 provides for concessional rate of duty for manufacturers availing cenvat credit of duty paid on inputs. CBEC vide Circular No. 958/16/07-CX dated 08.11.2007 has clarified that if the credit taken on the inputs used in the manufacture of goods cleared under Notification No. 30/2004-Central Excise is reversed prior to utilization, it would amount to credit not having been taken. The sum and substance of the above discussion is that the manufacturer is required to maintain separate records in respect of inputs used in the manufacture ....

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....ement of the Director dated 31.07.2009. He submitted that learned Commissioner has taken note of the statement of the Director that separate lot numbers for duty paid goods and non-duty paid goods have been allotted is not forthcoming out of the lot register. However, the subsequent sentence in the statement that they were showing the lot number in the invoice book and the invoices which would clearly show whether the goods were duty paid or non-duty paid and therefore, with the help of invoice, lot register and the purchase invoices, dutiable and non dutiable goods can be distinguished and thereby co-related with the relevant lot was ignored. He submitted that the request for verification of this submission has been rejected by the Commiss....