2015 (6) TMI 864

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....oudhary: The present appeal filed by the department is against Order-in-Appeal No. YG(4)4/M-I/2008 dated 08.10.2008 passed by the Commissioner (Appeals) Mumbai-I. 2. The brief facts of the case are that the assessee Metro Shoes P. Ltd., holding Central Excise registration are manufacturers and traders of footwear and also ladies purses and bags. The assessee cleared its manufactured footwear....

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.... utilised beyond the place of removal. (ii) Assessee has taken credit in respect of service utilised in respect of traded goods either partially or fully. Addl. Commissioner adjudicated and upheld the demand of Rs. 47,12,362/- and imposed a penalty of equal amount and ordered for recovery of interest vide Order-in-Original assessee had appealed to the Commissioner (Appeals), who vide Order-i....

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....principle because in the order full credit of taxes paid on services used partially for manufacture of goods and partially for traded goods is allowed. Further, the assessee had not produced any documentary evidence either to the department or to the Commissioner (Appeals) in order to segregate the services availed by them in manufacture and/or traded goods, since the burden of proof regarding the....

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....to the amendment into Section 2(f) of Central Excise Act, 1944 and in terms of New Section 2(f)(iii) with effect from 01.03.2003; any process which in relation to goods specified in third schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price unit or adoption of any other trea....