TMI Blog2015 (6) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants have not followed the provisions of Rule correctly, it is only a technical omission on the part of the appellant and it cannot be said that there is revenue loss. Moreover, the claim that appellants had done proper packing for the purpose of marketing has not been contradicted or there is no contrary finding. The only claim of the department is that the finished goods were cleared and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STAT, AHMEDABAD], the very same Member who is passing this order had taken a view that proportionate credit attributable to trading activity has to be reversed. - Decided partly in favour of assessee. - E/1185/2011-SM - - - Dated:- 6-3-2015 - B S V Murthy, Member (T),J. For the Appellant : Mr B N Gururaj, Adv. For the Respondent : Mr Pakshi Rajan, AR ORDER Per B S V Murthy: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it is the submission of the appellant that when they shifted the factory, duty was paid on the finished goods without making proper shipment packing. In the new factory, proper packing was undertaken, and goods were cleared on payment of duty by utilizing the CENVAT credit of duty paid at the time of shifting of goods. I find that even if the appellants have not followed the provisions of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of services which are utilized for trading as well as manufacturing. During the relevant period, the trading was not defined as a deemed service and therefore it can not be considered as an exempted service. Even though learned advocate offered to present detailed arguments on this issue, when it was pointed out that in the case of Orion Appliances Ltd., Vs CST Ahmedabad [2010 (19) S.T.R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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