2017 (12) TMI 943

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....ORDER Per: S.S. GARG The present appeal is directed against the impugned order dated 25.04.2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the assesse is manufacturer of plastic packing material and waste and scrap of plastic. They had raised debit notes to the suppliers in respect....

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....g with interest and penalty. 3. Aggrieved by the order-in-original, the appellant filed appeal before the Commissioner (A) who upheld the order-in-original and hence this appeal. 4. Heard both the parties and perused the records. 5. None has appeared on behalf of the appellant but the appellant has written a letter dated 16.10.2017 requesting that the matter may be decided on merit on the....

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....ied upon the circular of the Board No.877/15/2008 dated 17.11.2008 which provides under Rule 2(3) of the Cenvat Credit Rules 2004 that allows credit of duty paid by the input manufacturers and not duty payable. The Board has also clarified that the entire amount of duty paid by the manufacturers as shown in the invoices would be available as credit irrespective of the fact that subsequent clearanc....

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....AR reiterated the findings of the impugned order. 7. After going through the grounds of appeal filed by the appellant and after hearing the Learned AR, I find that the appellants have taken full quantity of inputs and has not returned any damaged goods and they have not rejected any quantity of the inputs. In order to prove they have also produced the stock statements which was not seen by both....