TMI Blog2010 (3) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... le to Central Excise duty under Chapter Sub-heading 20011010 2201020 of the Schedule to the Central Excise Tariff Act, 1985. They were also availing Cenvat credit of duty paid on inputs as per the provisions of Cenvat Credit Rules. During the period 2004-05 and 2005-06, they brought a stock of finished goods i.e. packaged drinking water and soda water manufactured in their other unit on stock tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery of Cenvat credit along with interest and imposition of penalty which was adjudicated by the Asst. Commissioner vide Order-in-Original dated 29-12-2006 by which the Cenvat credit demand of Rs. 2,17,456/- was confirmed along with interest and penalty of equal amount imposed under Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Rules, 1944. However, on appeal filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocedure) Rules, 1982, the matter is being decided ex-parte. 3. Shri I. Baig, learned D.R. pleaded that the impugned order is not correct as per the provisions of Cenvat Credit Rules, Cenvat credit is allowed only in respect of inputs received by a manufacturer for use in or in relation to the manufacture of finished product; that in terms of Rule 16 of the Central Excise Rules, 2002, Cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose of sale, as the Jaipur factory was not working properly and at that time there was huge market demand. There is no contention that the goods brought into the factory, in respect of which Cenvat credit has been availed, has been used in or in relation to the manufacture of final product or has been subjected to any processing or reprocessing as mentioned in Rule 16 of the Cenvat Credit Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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