TMI Blog2019 (11) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... t of CVD and SAD paid on such disputed goods is not proper and justified. HELD THAT:- It is an admitted fact on record that out of the disputed amount of cenvat credit of ₹ 14,87,490/-, the appellant had paid duty amounting to ₹ 13,26,000/- on the basis of normal transaction value determined by it in terms of Rule 7 of the Central Excise Valuation Rules. The remaining amount of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter alia is engaged in the manufacture of pesticides. For manufacture of the said final product, CARTAP is used as a raw material, which was imported by the appellant in the month of May 2006 on payment of CVD and SAD. An amount of ₹ 14,87,490/- paid as CVD was taken as cenvat credit by the appellant. However, without using the said raw material for manufacture of the final product in the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. On appeal, the learned Commissioner (Appeals) of Central Excise, Mumbai-I vide the impugned order dated 03.06.2011 has upheld the adjudged demand confirmed on the appellant. Hence, the appellant has preferred this appeal before the Tribunal. 3. It is an admitted fact on record that out of the disputed amount of cenvat credit of ₹ 14,87,490/-, the appellant had paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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