2015 (5) TMI 56

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....nt : Shri N Prabhudesai, Superintendent (AR) ORDER Per: P K Jain: It is noted that the duty amount as computed has already been recovered by the Revenue. In view of the said position, recovery of the balance amount is stayed. Further mater is also listed for final hearing and therefore being taken up for final decision. 2. In the present case both the Revenue and assessee are in appeal. Brief ....

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....der Notification 30/2004 dated 9/7/2004, as appellant/assessee are not permitted to avail credit of duty on inputs including packaging material used in the manufacture of such goods and since appellant/assessee have availed Cenvat credit on packaging material, they are required to pay duty on the final product. The case was adjudicated by the original authority and after examining the records, dro....

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....n view of this fact no duty liability can be fastened on them. Ld. Counsel further submitted that once original authority was satisfied with the computerized documents, there is no reason for the appellate authority to confirm the demand based upon statement. 4. Ld. Ar., on the other hand, argued that assessee have not been able to prove that packaging on which credit of duty was taken was not ut....

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....on from payment of duty, it is incumbent part of the appellant/assessee to produce record/evidences that they have not availed or utilized packaging material (on which credit of duty was taken) in the manufacture of exempted goods. It is only when such record/evidences is available that benefit of Notification No. 30/2004 can be extended. In case they have availed the credit of duty on the packagi....