TMI Blog2008 (1) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... bars’ - appellants are entitled to avail CENVAT credit on the inputs which were converted into bright bars, which were cleared on payment of duty - impugned order is set aside and this appeal is allowed - E/195/2007 - 64/2008 - Dated:- 28-1-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per: P.G. Chacko, Member (J)].-1. The application filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght bars' out of duty-paid 'black bars' and cleared the bright bars on payment of duty and that, for such purpose, CENVAT credit on inputs was availed. The lower appellate authority has denied this credit to the party on the ground that the bright bars produced as above were not excisable for want of 'manufacture' and therefore duty could not be paid on the item at all. In the case of Super Forg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty having taken care the question of further recovery would not arise." The above decision was rendered as early as on 9-12-2003. Apparently, it was accepted by the Revenue. At this distance point of time, it is not open to them to deny the CENVAT credit in question to the appellants. 4. In the result, the impugned order is set aside and this appeal is allowed.' 3. Following the above d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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