2017 (1) TMI 297

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..... hat the Cenvat Credit was disputed on the ground that the appellant in respect of certain inputs shown the input as waste and value of the input was shown reduce.  The credit was denied by adjudicating authority  and the same was upheld by the Commissioner, therefore the appellant is before me.  2.   None appeared on behalf of the appellant. 3.  Shri Sanjay Hasija L .....

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..... h credit was disallowed by the lower authority shown in the books of the appellant was shown as scrap and lesser value was shown, however the input remained in the factory and the same was not cleared. I also observed that though input was shown in the books of the appellant as scrap and lesser value was shown, but it is not the case where the value of the input was written off.  Therefore in .....

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..... nd when the input is cleared from the factory it will be liable for duty in terms of Rule 3(5B) of Cenvat Credit Rules, 2004.  I am therefore of the view that as per the facts of the present case, the appellant cannot be insisted for reversal of the credit hence the demand was wrongly confirmed by the lower authority. The impugned order is set aside and the appeal is allowed. (Pronounced & D .....

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