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TMI Blog2006 (11) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... hree appeals arise out of a common Order-in-Appeal No. 354 to 356/2005/142 to 144(RAJ)/Commr(A)/AKS/RAJ dated 31-5-05 passed by Commissioner (Appeals), Customs and Central Excise, Rajkot, by which he confirmed the Orders-in-Original in respect of the appellants. 2. None appeared for the respondents. Heard the learned D.R. for the Revenue. 3. The issue involved in these appeals are as f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also subject to production of documents evidencing actual payment of duty thereon. 4. In these cases, it is seen that in respect of semi-finished goods lying as on the crucial cut-out date, the appellants had claimed deemed credit on the inputs; that it has been found both by the adjudicating authority and the Commissioner (Appeals) that in respect of the semi-finished goods received from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble availment of credit. The appellants have countered the above averment of the lower Adjudicating Authority contending that the Adjudicating Authority has deliberately used words - "One time" - to create confusion of the credit being taken twice. The appellants further contended that when the suppliers of inputs was availing the deemed credit he was doing so because of his eligibility of indepen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the original authority and the Commissioner (Appeals) are that in respect of the very same raw materials the credit has already been taken by the suppliers of the semi-finished goods, and this finding has not been challenged. Therefore, it is clearly an attempt to claim a benefit for the second time. This is neither justified nor provided for. Therefore, I do not find any reason to interfere w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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