2021 (11) TMI 867

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....ocate for the Appellant Ms. A.S. Parab, AC, Authorized Representative for the Respondent ORDER Per: Ramesh Nair The brief facts of the case are that the appellants are engaged in the manufacture of aseptic packaging material. Apart from manufacturing of aseptic packaging material, the appellants are also engaged in trading of packaging material as well as packaging machinery. During th....

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....ong with interest of Rs. 3,60,478/-. The learned Commissioner vide Order-in-Original dated 28.10.2011 confirmed the demand of Rs. 78,08.752/- under Rule 14 of CENVAT Credit Rules, 2004 read with under Section 11A(2) of Central Excise Act, 1944 along with equal penalty of Rs. 78,08,752/- under Rule 15(3) of CENVAT Credit Rules, 2004 read with under Section 11AC of Central Excise Act, 1944 and recov....

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....tted written brief along copy of printed advertisement wherein he has explained that the advertisement is only in respect of packaging material, there is no advertisement in respect of packaging machinery. 3. Ms. A.S. Parab, learned AC (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. She submits that the appellants have never raised this issue of demand of ....

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.... machine was also taken into account. We find that the advertisement papers presented before us clearly shows that the advertisement is in respect of packaging material and it nowhere indicates the trading of packaging machinery. Since advertisement service was not used for trading of packaging machines, the value of packaging machines for calculating the reversal amount of CENVAT Credit cannot be....