2015 (10) TMI 1982

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....alatendu Patra, Authorised Representative ORDER Per : Mr. P.K. Das; None appears on behalf of the Respondent. Heard the learned Authorised Representative on behalf of the Revenue. 2. After hearing the learned Authorised Representative and on perusal of the records, we find that the respondents were engaged in the manufacture of excisable goods viz. Block Board and Veneer falling under ....

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....ssioner (Appeals). By the impugned order, the Commissioner (Appeals) rejected the appeal filed by the Revenue. 3. The main contention of the learned Authorised Representative for the Revenue is that the Commissioner (Appeals) erroneously excluded the reversal of CENVAT credit on inputs, cleared as such, which is part of the notification. It is further submitted that the total value of clearance....

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....eared as such cannot be clubbed value of excisable goods manufactured and cleared by the assessee for arriving at the aggregate value of clearance for extending the benefit of exemption notification. We find that on plain reading of notification, there is no indication that value of the inputs cleared as such would be included in the aggregate value of clearance for the purpose of availing the ben....

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....ual reversal of duty equivalent of credit availed on the said inputs. It is also noticed from the said invoices which clearly bears an endorsement that, Removal of inputs as such under Rule 3(5) of Cenvat Credit Rule, 2004. The appellants specified final products as per the item approved under the notification is Block Board and Veneer manufactured from Timber and only the value of these excisabl....