2007 (4) TMI 64

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....the subject appeal against the order of the Commissioner of Central Excise (Appeals), Coimbatore. In the impugned order, the Commissioner (Appeals has upheld the order of the Additional Commissioner of Central Excise, disallowing Cenvat credit of Rs. 1,48,599/- availed during 7/2001 to 11/2001, demanding duty of Rs. 1,23,709/- due on "Polyester Blended Yarn" cleared using part of the above credit ....

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....ing" had been received at its Branch Office. Proceedings had been initiated to disallow the modvat credit relating to the man-made fibre generated waste availed by the assessee against forms XXVII covering "P.C. Waste", to demand duty on clearances of yarn made by the assessee utilizing the said credit and to penalize it for violation of the statutory provisions involved in the transactions. Befor....

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....epancies in the description of the goods cited by the assessee not relevant to the case on hand. For the above reasons, the original authority disallowed Modvat credit of Rs. 1,48,599/-, demanded an amount of Rs. 1,23,709/- towards the duty paid using the said credit and imposed a penalty of Rs. 1,49,599/-. For the same reasons, the lower appellate authority dismissed the appeal. However, he found....

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....h the position before the lower authorities with records relating to production of the finished goods and the accounts of raw material. As the products "usable man-made fibre generated waste processed for spinning" and "P.C. Waste" (Polyester Cotton Waste) are totally different products, in the absence of any efforts made by the assessee to prove with records that the transport documents accompany....