2017 (10) TMI 648

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....eal has been filed Fedders Lloyd Corporation Ltd. against denial of cenvat credit on certain items. 2. Ld. Counsel for the appellants argued that they were engaged in clearing certain goods to their own offices. In the said office, certain bought out items were brought in and the entire set was cleared. Revenue demanded duty on the entire set as split air conditioner and the said demand was con....

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....t on photocopies of invoices 8,21,300/- Total 30,10,138/- 3. She argued that in respect of the denial of credit of the air conditioner received from the factory and sold as such there has been double jeopardy. She argued that this value has been included while demanding duty in separate proceeding which were later upheld by the Hon'ble Apex Court, simultaneously credit has also bee....

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....total demand of duty confirmed in this case is Rs. 44,09,091.04, corresponding to this demand the total cenvat credit claimed by the appellants worked out to Rs. 14,87,969/- which was allowed to them and Rs. 30,10,138/- which was denied to them. It is seen that the total cenvat credit claimed by the appellants is higher than the total duty demanded from the appellants. This situation clearly point....

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.... is the responsibility of the appellants to produce the evidence that the items in respect of which cenvat credit have been used in the manufacture of final products. In the normal circumstances, a lighter test could have been prescribed allowing the credit. However in the instant case it is seen that the total amount of credit claimed by the appellants is higher than the duty on final products wh....