TMI Blog2007 (3) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal Nos.E/622/2003, E/109/2004 & E/49/2004 - Final Order Nos. 321, 322 and 323/2007, - Dated:- 30-3-2007 - [Order per: P.G. Chacko, Member (J)]. - Two of the three appeals are against an order passed by the Commissioner (Appeals) affirming two orders of the original authority for the periods 1999-2000 and 2000-2001. The third appeal is against another order of the Commissioner (Appeals) af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erse the credit taken on the inputs written off. The show-cause notices, issued on this basis, were contested by the party. It was in adjudication of this dispute that the original authority raised demands under Rule 57-I/Rule 57AH of the Central Excise Rules 1944 and imposed penalties on the appellants. The orders of that authority were affirmed by the Commissioner (Appeals), who, however, reduce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner - 2005 (191) E.L.T. 277 (Tri. Chennai). 3. After a perusal of the cited decisions, we find that, in one of the cases of Hindustan Zinc Ltd. (supra), the Board's Circular No. 645-36-2002-CX dated 16-7-2002 had been relied on by the assessee. It is also found that, in all the cited cases, the Revenue had sought to deny Modvat/Cenvat credit on inputs, shortages of which had been written o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , who has reiterated the findings of the Commissioner (Appeals). 4. After giving careful consideration to the submissions, we are of the view that the appellants are eligible for the benefit of the case law cited before us by learned counsel. In all the cited cases, the departmental demands were based on negligibly small quantities of inputs having been written off in the balance sheets of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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