TMI Blog2012 (11) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... ition, the burden is on the appellant to prove that imported material was used for the intended purpose. Since in this case, the records do not show that imported material was used for the intended purpose, we are thus of the view that concessional rate of duty in respect of 710 imported copper clad laminated sheets has been correctly denied as it cannot be said that the same were used for the intended purpose. For the same reason we are of the view that the Cenvat credit of the additional customs duty availed in respect of those laminated sheets has been correctly denied - Decided against assessee. - E/493/2005 - A/1355/2012-EX(BR)(PB) - Dated:- 27-11-2012 - Ajit Bharihoke and Shri Rakesh Kumar, JJ. Shri Kapil Vaish, Consultant, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al dated 29-4-2001 allowed the Department s appeal and confirmed the duty demand of Rs. 30,770/- and Modvat credit demand of Rs. 50,169/-. Against this order of the Commissioner (Appeals), this appeal has been filed. 2. Heard both sides. 3. Shri Kapil Vaish, ld. Consultant for the appellant, has contended that the impugned order has been passed ignoring the relevant facts. Ld. Authorised Representative pleaded that perusal of the show cause notice would show that it is not the case of the Department that 710 copper clad laminated sheets were clandestinely removed from the factory of the appellant. He contended that no investigation regarding use of those laminated sheets have been conducted and the Commissioner (Appeals) had ignored the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of the condition of Notification, the appellant were required to maintain account regarding end-use of the material imported at concessional rate, the end-use register was not properly maintained and that entries in end-use register did not explain the user of 710 imported copper clad laminated sheets. Since the appellant have availed concessional rate under Notification No. 13/97-Cus. and this exemption is subject to end-use condition, the burden is on the appellant to prove that imported material was used for the intended purpose. Since in this case, the records do not show that imported material was used for the intended purpose, we are thus of the view that concessional rate of duty in respect of 710 imported copper clad laminated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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