TMI Blog2016 (8) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 & 55815/14(DB) - Final Order No. 70280-70281/2016 - Dated:- 1-6-2016 - Mr. Anil Choudhary, Member (Judicial) and Anil G. Shakkarwar, Member (Technical) Shri B.C. Narasimhan, Advocate and Shri Atul Gupta, Advocate For Appellant Shri Ashok B. Kulgod, Assistant Commissioner (AR), for Respondent ORDER These two appeals are filed by M/s Eveready Industries India Ltd, issue in both the appeals is same but for different periods. Appeal No. E/56885/13 is filed against order-in-Appeal No. 374/CE/APPL/NOIDA/2012 dated 20/12/2012 appeal No. E/55815/2014 (DB) is filed against Order-in-Appeal No. NOI/EXCUS/000/APPL/143/14 dated 25/07/2014. 2. Brief facts of the case are that the appellants are manufacturer of Dry Cell Batt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same, similar show cause notice covering a period from April, 2012 to November, 2012 was issued wherein it was proposed to recover ₹ 6,68,035/- involved as CENVAT credit gone into defective dry cell batteries through the show cause notice No. V(l5)Adj./Noida./Eveready/l69/12 dated 28.03.13. The said show cause notice was adjudicated through Order-in-Original No. 15-16/ADDITIONAL COMMISSIONER/NOIDA/2013-14 dated 18/07/2013 which on similar set grounds confirmed the demand and imposed penalties. Appellant preferred appeal against the said order which was decided through order-in-Appeal No. NOI/EXCUS/000/APPL/143/14 dated, 25/07/2014 which is impugned order in appeal no. E/55I85/14. In the Order-in- Appeal dated 25.07.2014, Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d if the inputs are used in any intermediate of the final product even if such intermediate is exempt from payment of duty. The basic idea is that CENVAT credit is admissible so long as the inputs are used in or in relation to the manufacture of final products, and whether directly or indirectly. Therefore by not following CBEC instruction the orders-in-original and Orders-in-appeal have become bad in law and they may be set aside. The departmental representative has reiterated the contentions of Order-in-Appeal. 5. We have considered the rival contentions' we notice that even today CBEC instruction stand that CENVAT credit is admissible in respect of input contained in any of the waste, refuse or by product' We, therefore, h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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