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TMI Blog2014 (2) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... judication order was set aside by the ld. Commissioner (Appeals) wherein the ld. Commissioner (Appeals) held that as inputs are still available in the factory of the respondent although they have written off during the period 2000-01 there will be no liability of the respondent to reverse the credit availed on such inputs. 2. Brief facts of the case are that the respondents are the manufacturer o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. vs. CCE - 2004 (178) ELT 998 (Tri.). Aggrieved by the said order, the Revenue is in appeal before me. 3. On behalf of the Revenue, the learned A.R. submits that as the input have become obsolete and therefore the same cannot be used in the manufacture of final product. Therefore, the credit cannot be allowed on such input which has been written off as obsolete. Therefore impugned order is req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he inputs for a long time or for having written off the value of the inputs in the books, when those had not been removed by them from the factory as such. In the case in hand, none of the conditions laid down in rule 57-F for denying modvat credit to the appellants, stands satisfied. Therefore, for merely writing off value of the inputs in their books, they could not be denied the credits, when i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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