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2009 (2) TMI 216 - CESTAT, NEW DELHISSI exemption - Use of brand name of another and shortage of raw material - benefit of exemption under Notification No. 1/93 till 31-3-94 - The explanation of the appellants are that they had stock of printed bags which were used prior to 31-3-94 and some of them have been mistakenly used by the illiterate workers. It is noticed that 370 bags were in the finishing hall of WCPL and the bags which were yet to be stitched and some of them contained the inscription that the same are manufactured by SCM and SII. This evidence, in our opinion, does not support the case of the Department. This supports the claim by the appellants that these goods were manufactured in WCPL only, even though inscription in some bags indicated as if manufactured by SCM and SII. - We find that the explanation by the appellant is acceptable in the absence of any other evidence to show that the goods were manufactured by SCM and SII with the brand name of WCPL for the period 1-4-94 to 31-3-95. Therefore, the demands are not sustainable – regarding shortage of raw material, cenvat credit of the amount of raw material found short, is required to be reversed – Penalty not sustainable
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