9911796707
TMI Blog2009 (3) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... esentative (General Manager - Legal), for the Respondent. [Order]. - This appeal of the department is directed against an order passed by the Commissioner (Appeals) pursuant to a remand order of the Tribunal. The lower appellate authority, in the impugned order, approved re-credit of Rs. 3,09,128/- taken by the assessee in the month of March 2002, in respect of certain inputs which were cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is decision was not applicable. 2. After hearing the learned DR for the appellant and the learned authorized representative for the respondent, I find that the lower appellate authority has, basically, committed an error in overlooking the fact that the department had not challenged the finding of the original authority that no permission was required for taking re-credit of any amount of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken on unused inputs fully written off and inputs in respect of which the value was partially written off/reduced in the accounts of the company. The inputs in question in the present case were, admittedly, cleared on payment of appropriate duty in terms of Rule 3(4) of the CENVAT Credit Rules. Such inputs can hardly be said to be 'inputs written off' inasmuch as they were cleared on payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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