TMI Blog2008 (12) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... amounts to reversal of credit taken by them, albeit wrongly. Insisting on reversal again would amount to reversal of the same Cenvat credit more than once. Since, the Cenvat credit is already reversed, there is no question of initiating the proceedings against the appellant for seeking reversal again credit and imposition of penalty - appeal allowed. - E/2097/2008-SM - 1633/2008-SM(BR)(PB) - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture railway parts, which they supply to Rail Coach Factory. They purchase FRP Door Windows from another unit M/s. Rail Tech and supplied those windows along with railway parts to Rail Coach Factory, but even though the FRP Door Windows were not used as inputs in their factory for manufacture of finished goods, they took Cenvat credit of duty paid on FRP door windows and while selling the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3.2 The learned Departmental Representative pleaded that the goods received were not inputs for the appellant, had not been used in the appellant s factory and the circumstances indicate that they had been directly supplied to Rail Coach Factory, that this is purely a trading activity and, that therefore, the appellant were not eligible for Cenvat credit and the same has been rightly denied. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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