2007 (11) TMI 119

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.... K.K. Agarwal, Member (T)]. - 1.  The brief facts of the case are the appellants are inter alia engaged in the manufacturing process of printing of aluminum foils and glassine polycoated paper and were clearing the same on payment of duty. During the course of investigation it came to notice that while appellants were getting master roll of aluminium foils and glassine polycoted paper and aft....

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....pect of other raw materials which were used for manufacture of dutiable final products. Show cause notice was accordingly issued stating that the duty amounting to Rs. 1,96,359/- which was paid by them on their on volition should not be treated as deposit with the Government and appropriated under Section 11D and credit of duty of Rs. 1,96,359/- availed by their customers should not be denied and ....

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....Cenvat credit in respect of PVC films rolls as according to them out of 10191.7 Kgs., 7399.6 Kgs. of raw material were duty paid of which they have taken the credit. They had a stock of non-modvatable inputs which was not used in the manufacture of dutiable clearances and therefore it is incorrect to say that duty was paid in order to use unutilized accumulated Modvat credit in respect of other in....