CCE Vs. AMCO INDIA LTD.

JUDGEMENT

(1.) BEING aggrieved with the order passed by Commissioner (Appeal) revenue has filed the present appeal. I have heard Shri M.S. Negi learned, learned AR appearing for the Revenue. Nobody appeared for the respondents.

(2.) AS per facts on record the respondents are engaged in the manufacture of Aluminium Foils. The said final product cleared by them on payment of duty to their customers is sometimes received by them either under the cover of the invoices issued by their customer or under the cover of the invoices issued by the respondent themselves. In terms of the provisions of Rule 16 of the Central Excise Rules, the respondent was entering goods in their input receipt register and was availing the Cenvat Credit in Credit Account Register. There is no dispute about the availment of credit by the Respondents.

(3.) ON appeal against the above order, Commissioner (Appeals) allowed the appeal by observing as under Para 6: -