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2018 (6) TMI 326 - AT - Central ExciseCENVAT credit - inputs - spent catalyst - credit wrongly availed on Aluminium articles - Held that:- No doubt, during 2008 and 2009, the quantity of aluminium used is shown as maximum, which is sufficient to hold that during this period, only aluminium rods were used as the spent catalyst. Since the use of the select catalyst as an input for the production of final product has not been disputed, therefore, the said catalyst very clearly falls into the definition of input under Rule 2(K) of the Cenvat Credit Rules. Keeping in view the self-sufficient expansion to the discrepancy noticed in the impugned Show Cause Notice, it is held that the Commissioner has wrongly adjudicated the issue. It has absolutely been ignored by the Commissioner that admittedly aluminium materials were purchased by the Appellant as the raw material (spent catalyst) for his final product (Ferro-alloy). There is nothing on record as would justify that this is not the input under Section 2(K) of the Cenvat Credit Rules. The order under challenge is miserably silent qua the same. Appeal allowed - decided in favor of appellant.
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