TMI Blog2018 (5) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... sed manufacturing activity - credit allowed - appeal allowed - decided in favor of appellant. - E/20080/2018-SM - Final Order No. 20686 / 2018 - Dated:- 25-4-2018 - Mr. S. S. Garg, Judicial Member Mr. Gowri Shankar H.R., For the Appellant Mr. Pakshirajan, AR For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 13.10.2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture and clearance of herbal extracts glucosamine and other drugs falling under subheading 1302 1919, 2815 1110 and 29420090 of Central Excise Tariff Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e liable to reverse the wrongly availed credit of ₹ 2,04,542/- along with interest and penalty. On these allegations, a show-cause notice dated 6.8.2015 was issued to the appellant and after following the due process, the adjudicating authority vide Order-in-Original dated 20.1.2016 demanded the recovery of CENVAT credit availed on sales commission along with interest and penalty. Aggrieved by the said order, appellant filed appeal before the Commissioner (A) who rejected the appeal of the appellant and hence, the present appeal. 3. Heard both the sides and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0183/2014 dated 31.1.2014 Jodhani Papers Ltd. vs. CCE, Bangalore: Final Order No.26720/2013 dated 15.10.2013 CCE, Ludhiana vs. Ambika Overseas: 2012 (25) STR 348 (P H) 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the evidence on record and after going through the various decisions cited supra, I am of the considered opinion that the impugned order is not sustainable in law and the case of the appellant is squarely covered by the various decisions cited supra. Further, I find that the sales commission is directly attributable to sales of the products. Any activity which amounts to sale of the products is deemed to be sales promotion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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