2003 (7) TMI 247

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.... the impugned order-in-appeal, dated 8-1-2003, by the appellants the issue relates to the availability of credit for the period July, 2001 to September, 2001, of Rs. 6,75,000/-. The appellants had been disallowed Cenvat credit of the said amount with penalty of Rs. 25,000/- through the impugned order on the ground that Gutka in yellow pouches which were brought by them from another factory located....

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....e in transaction value did not arise. The adjudicating authority did not accept this stand of the appellants and confirmed the duty. The Commissioner (Appeals) has affirmed that order. 2. I have heard both sides and gone through the record. Admittedly, the appellants in their unit at Dashrath received packing of 5 pouches of Gutka along with 50 pouches of Gutka. They thereafter added those 5 po....