TMI Blog2017 (1) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... they would be entitled to the Cenvat credit of the relevant duties paid in case of imported goods as per the provisions of Rules 3 and 4 of the Cenvat Credit Rules, 2004 - credit allowed - appeal rejected - decided against Revenue. - Excise Appeal No. 3903 of 2012 - A/55871/2016-EX[DB] - Dated:- 24-11-2016 - Shri Dr. Satish Chandra, President And Shri Ashok K. Arya, Member (Technical) Shri G.R. Singh, Authorized Representative (DR) - for the appellant. None - for the Respondent. Per. Ashok K. Arya :- Revenue is in appeal against Commissioner (Appeals) order dated 12/09/2012 whereunder Cenvat credit has been allowed to the respondent. The matter pertains to availment of Cenvat credit of Additional Duties of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no dispute that the said import goods have been received by the respondent in their manufacturing unit. Once the subject goods have been received as inputs for manufacturing in the factory premises of the respondent, they would be entitled to the Cenvat credit of the relevant duties paid in case of imported goods as per the provisions of Rules 3 and 4 of the Cenvat Credit Rules, 2004. We find that the impugned order in this regard observes as under :- 8. ..... I find that the Adjudicating Authority had grossly erred in holding that the Appellant while having availed the credit of the CVD and the Special CVD had contravened the provisions of SFIS and notification No. 92/2004-Cus issued thereunder as well as the provisions of Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in their factory of manufacture. It is also not in dispute that the goods received were the inputs of the Appellant used for the manufacture of their finished excisable goods namely, Coal Charging Car , Coke Guide Car and Coke Pusher Car . In such an eventuality, the allegations framed against the Appellant in the Notice are clearly based on misconceptions and the Order of the Adjudicating Authority had also followed suit. I therefore hold that the Appellants were duly entitled to avail the credit of the CVDs and Special CVDs paid on the imported Inputs that had been received by them in their factory of manufacture and as such have not contravened any of the provisions of the Cenvat Credit Rules 2004. As regards the allegations that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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