TMI Blog2009 (8) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... The first issue is whether the inputs not put for use in the process of manufacture shall disentitle the appellant to Cenvat credit of Rs. 24,862/-. The second issue is whether the finished goods suffering duty shall disentitle the appellant to Cenvat credit on the inputs. 2. Learned authorized representative submits that the first issue resulting in duty demand of Rs. 24,862/- is not attributab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attributable to the assessee, Therefore in the absence of reasons, adduced by the assessee, the appellant has rightly suffered before the Authorities below 6. So far as the second issue is concerned, learned JCDR is very fair to state that law does not intend to cause hardship disallowing Cenvat credit unreasonably. There is no one-to-one relationship in the Cenvat Procedure Rules. Once, the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be proper to penalize the appellant when the rejection is not attributable to his cause. 8. So far as the second issue is concerned, it does not appear that the car manufactured has escaped duty. Revenue should therefore fairly allow entitlement of the Cenvat credit in absence of any violation of law. Accordingly, demand of Rs. 6,90,150/- on the count of using of inputs for research and deve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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