2015 (11) TMI 892

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..... Sharma, DR, for the Respondent. ORDER The appellants are engaged in the manufacture of biscuits, which are being sold by them to M/s. Glaxo Smith Kline Consumer Healthcare Ltd., Ghaziabad, who are marketing the same. 2. The appellants were clearing the said biscuits on payment of duty @ 10.3% prior to 24-2-2009. Vide Board Notification No. 4/2009-C.E., dated 24-2-2009, "the rate of....

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....y also produced on record the reconciliation statement towards the duty reimbursed by them. They also further certified that they have not availed Cenvat claim on the said clearances made by the appellant. 4. The Commissioner (Appeals) referred to the said letter of M/s. Glaxo Smith Kline Consumer Healthcare Ltd. and observed that the same merely mentioned that the re-imbursement towards e....

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....any and as such there is no occasion for them to avail the Cenvat credit inasmuch as the biscuits, in fully manufactured condition are supplied to their buyers, who in turn market the same, in the same condition. Similar is the position in respect of Boost and sachets. If the Commissioner (Appeals) was having any doubt about the said letter, he was in a position to get the same verified from the j....