2007 (10) TMI 243

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....nt. [Order] - This is revenue's appeal. The brief facts of the case are that the respondents M/s Keetex were getting the goods manufactured from their job workers and obtained registration as per provision of Rule 12B of the Central Excise Rules, 2002 was availing Cenvat credit facility. 2. On account of omission of Rule 12B of the Central Excise Rules, 2002 vide Notification No. 11/2004 dat....

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....3 of the Cenvat Credit Rules, 2002 and Cenvat Credit Rules, 2004 in as much as without being a manufacturer or trader, they availed Cenvat credit on inputs for the period 9-7-2004 onwards. It further alleged that they violated Rule 6 read with Rule 8 of Central Excise Rules, 2002 in as much as without being a valid central excise licensee they themselves assessed duty and paid the same as prescrib....

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....ellant have paid the duty on the finished product, duty cannot be recovered twice from them as same inputs on which Cenvat credit is being denied get charged to duty twice as the appellants who were not required to pay duty on the final product have paid duty on the same. 3. Revenue in its appeal has contended that once the appellants lost its status as the deemed manufacturer after omission of....

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....be served by demanding duty. A similar view was taken by the Apex Court in the case of Commissioner of Central Excise, Pune v. Coca-Cola India Pvt. Ltd. - 2007 (213) E.L.T. 490 (S.C.) where the demand was not sustained on account of revenue neutrality. Similarly in the case of Punjab Tractors Ltd. v. Commissioner of Central Excise, Chandigarh - 2005 (181) E.L.T. 380 (S.C.) where duty was paid on e....