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TMI Blog2017 (1) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides. 2. This appeal is filed against OIA No.SRP/33/DMN/2013-14, dt.30.04.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vapi. 3. Briefly stated the facts of the case are that the Appellants had availed CENVAT Credit of Rs. 1,56,325/- on the inputs, the value of which was shown to have been written off, under the category of other income , in their books of accounts. A demand notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat from the very beginning, they have been repeatedly informing the Department that the quantity of inputs received against the respective invoices having total value of Rs. 9,57,873/- had been used in or in relation to the manufacture of the finished goods, therefore, the Board s Circular dt.22.02.1995 is not applicable to their case. The learned Advocate vehemently argued that in case their inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehemently argued that the quantity of the inputs involving the aforesaid credit had been duly utilized in the manufacture of finished goods. Therefore, payment of the value including duty, to the input suppliers, is irrelevant, in availing the CENVAT Credit. I find that the learned Commissioner (Appeals), after analyzing the Appellant s ledger and respective invoices under which the inputs receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of various bill numbers relating to inputs. On scrutiny of the relevant bills e.g. Invoice No.BR-108, dt.27.04.2008, it is observed that the said invoice was issued by M/s Ameya Dyechem Pvt. Ltd., Baroda and the total value of inputs shown is Rs. 3,74,972/-. Similarly, invoice No.BR-127, dt.06.11.2004 pertains to the same party and the value of inputs thereon shown is Rs. 1,31,480/-. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontrary finding, but erred in observing that in absence of proper justification, the CENVAT Credit on inputs cannot be held as admissible. I do not find any basis for denying the CENVAT Credit once the quantity of inputs received in the factory against those invoices and had been used in or in relation to the manufacture of final product cleared on payment of duty. A similar view has been expresse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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