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2015 (12) TMI 428 - CESTAT MUMBAI

2015 (12) TMI 428 - CESTAT MUMBAI - TMI - Denial the benefit of exemption Notification No. 22/99-Cus - SAD - appellant has availed Modvat Credit under Rule 57A of Central Excise Rules, 1944 - Held that:- There is no dispute that the goods imported by the appellant have been sold under various sales invoices to various customers. - Certificate issued by the Superintendent dated 15.01.2002 certifies that the appellant is engaged in the trading activity. They have neither availed the Modvat Credit .....

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.06.2004, wherein the Ld. Commissioner (Appeals) rejected the appeal of the appellant. 2. The facts of the case is that in the Order-in-Original dated 28.12.2001, the adjudicating authority denied the benefit of exemption Notification No. 22/99-Cus and confirmed the consequential demand of ₹ 31,824/- in respect of special additional duty on the ground that the appellant has availed Modvat Credit under Rule 57A of Central Excise Rules, 1944, which is violation of condition of said Notificat .....

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ling benefit under Notification No. 22/99 and the other for proforma credit under Rule 57A. 3. The appellants have been issued Form-2 Registration Certificate for issuing invoice under Rule 57G of Central Excise Rules, 1944 for the trading purpose only. 4. The Ld. Commissioner further found that the appellants have not submitted any documents regarding trading of goods as no invoices were issued. The Certificate issued by the Central Excise does not show that the goods were traded. Therefore, th .....

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