TMI Blog2005 (8) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... d 3-2004/20-4-2004, passed by the Commissioner of Customs Central Excise, Hyderabad. 2. The brief facts of the case are as follows :- The appellants manufactured different varieties of paper and paper- boards under Notification No. 6/2000, dated 1-3-2000 as amended. The first clearance of 3500 MT of paper and paperboards manufactured out of from conventional raw materials are entitled to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue. 4. The learned Advocate urged the following points :- (i) The amount demanded under Rule 57CC as amended/Rule 6 of the Cenvat Credit Rules, 2001 is not duty and hence, no pre-requisite for pre-deposit before hearing need to be deposited in terms of the following decisions :- (a) Sterlite Industries India Ltd. v. Commissioner of Central Excise, Tirunelveli - 2004 (167 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods is only Rs. 4.29 lakhs. (v) The following case law and Board Circular were relied on :- (a) CCE, Hyderabad v. Swastik Vegetable Oil Products Ltd - 2004 (168) E.L.T. 206 (T) = 2004 (95) ECC 150. (b) Board Circular No. 591/28/2001 dated 16-10-2001. (vi) As per the following decision the reversal of credit amounts to non-availment of credit :- (a) Chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is only Rs. 4.29 lakhs. We also feel that such a demand over Rs. 2 crores when the credit involved is only Rs. 4.29 lakhs is unjust especially when the appellants had already reversed the credit. The Apex Court in the case of Chandrapur Magnet Wires Pvt. Ltd. v. CCE, Nagpur - 1996 (81) E.L.T. 3 (S.C.) has held that the reversal of credit on input used in the manufacture of final products amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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