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2015 (10) TMI 1263 - CESTAT NEW DELHI

2015 (10) TMI 1263 - CESTAT NEW DELHI - TMI - Denial of CENVAT Credit - whether the appellants are entitled to credit on the duty paid on bright bars used as inputs - Held that:- The Tribunal in the precedent case held that the appellants therein are entitled to avail credit on the excise duty paid on the inputs. The Tribunal in that case has taken the view that as appellants have discharged the duty liability on their final product after availing credit, there is no justification to deny the sa .....

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oices the credit cannot be denied. The question whether the input is a result of a process of manufacture is irrelevant. What is relevant is whether duty has been paid or not on such input - impugned order is set aside - Decided in favour of assessee. - Appeal No. E/55618/2014-EX(SM) - Final Order No.55886/2015 - Dated:- 18-9-2015 - Ms. Sulekha Beevi C.S., Member (Judicial) For the Petitioner: Shri N.K. Sharma, Advocate For the Respondent: Shri B.B. Sharma, AR ORDER: Per: Sulekha Beevi C.S. 1. T .....

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hat in view of Hon ble Supreme Court judgment in the case of Vee Kayan Industries 1996 (83) ELT262 (SC) and further clarified by CBEC through Circular No. 720/36/2003 CX dated 29/05/2003 that no process of manufacture was involved during the transformation of round bars into Bright Bars, and bright bars thus not being excisable commodity Cenvat credit is not admissible on bright bars used as inputs. The notice finalized in the order which confirmed the demand and imposed penalty. In appeal, the .....

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se items as no process of manufacture was involved in the transformation of bright bars from round bars and therefore the appellants cannot avail credit on these items. The payment of duty on bright bars is not disputed. So also there is no dispute that bright bars where used by the appellants to manufacture their final product. Again there is no case that the inputs supplied were not covered by valid document prescribed under the Cenvat Credit Rules, for availing credit. The benefit of credit i .....

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s being collected upon bright bars and credit was being availed on such goods. A further trade notice dated 16/06/2004 was issued recording the clarification issued in the trade notice No. 18/2003. It is discussed by the Commissioner (Appeals) that the issue was contentious and involved interpretation and therefore protective demands were issued during that time. It is seen that the cases were kept pending in the call books after issuance of show cause notices in 2006. Thereafter the matter has .....

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