2005 (1) TMI 519

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..... for the Respondent. [Order]. - The appeal of the Revenue is filed against the order of the Commissioner (Appeals) on the ground that the observation of the Commissioner (Appeals) that there is no evidence/allegation that the goods were rejected/broken prior to their issuance in the manufacturing process of the final products is itself devoid of merit in view of the crystal clear position in res .....

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..... the sides, I find that once the materials are issued for being used in the manufacture of the final products, then if these are broken during the manufacturing operation, then credit cannot be denied on the inputs. The Commissioner (Appeals) has given a clear-cut finding that the inputs were broken not prior to their issuance for the manufacture of final products, therefore, the decision of the Co .....

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