TMI Blog2007 (11) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... - not availed any credit of PVC films but cleared them on payment of duty even though no process was carried out - denial of credit of the duty paid by the appellants to its customer – held that only customer can file an appeal - E/3098/2001 -Mum - A/842/2007-WZB/C-I (EB), - Dated:- 21-11-2007 - Ms. Jyoti Balasundaram, Vice-President and Shri K.K. Agarwal, Member (T) [ Order per: K.K. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 9-2-1999. It further appeared that the appellants have not availed any Modvat credit of PVC films but were clearing the same on payment of duty even though no process was carried out on such PVC rolls and there was no requirement of payment of duty. It is the Revenue's case that for payment of duty, they utilized the accumulated unutilized Modvat credit which was taken by them in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty of Rs. 1 Lakh on them. This order was upheld in appeal by the Commissioner (Appeals). 2. Learned Advocate for the appellants submits that the duty has been paid by them by way of abundant precaution as they were undertaking slitting of the films which process they were in doubt as to whether it would amount to manufacture or not. It was incorrect to say that they have not availed Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty has been paid by them on their own without any protest, the question of setting aside the same does not arise. As regards denial of credit of the duty paid by the appellants to its customer, we hold that for such denial it is the customer who only can file an appeal and not the present appellant. 5. As regards penalty we find that the appellants have already been penalized in the form of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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