9911796707
TMI Blog2017 (6) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in this case is whether the unutilized CENVAT Credit legally earned by the respondent in their distillery division can be allowed for payment of Central Excise duty on Sugar. By the impugned order, the Commr. of Central Excise & Service Tax, Patna, held that the respondent is eligible to utilize the unutilized CENVAT Credit on inputs and capital goods lying unutilized in the distillery division for payment of Central Excise duty on any of its final product including Sugar in terms of Rule 3 (4) of the Cenvat Credit Rules, 2004. Revenue filed this appeal against the order of the Commissioner. 2.2 For the proper appreciation of the case, the findings of the Adjudicating Authority is reproduced below : "Thus the main issued in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s New Swadeshi Sugar Mills : 2009 (247) ELT 543 (Tri.-Kol.). Accordingly, I pass the following order :" 3. The ld.A.R. appearing on behalf of the Revenue drew the attention of the Bench to the grounds of appeal. It is stated that two decisions of the Tribunal as relied upon by the Commissioner, had not been accepted by the Department and accordingly filed appeal before the appropriate forum. 4. Heard both sides and perused the records. 5. I find that the above two decisions of the Tribunal were upheld by the Hon'ble Supreme Court. 6. The ld.Counsel appearing on behalf of the respondent had relied upon the following decisions on the identical issue : (i) New Swadeshi Sugar Mills Vs. CCE, Patna : 2005 (191) ELT 200 (Tri-Del.) ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where it has been illegally or irregularly taken, in which event it stands canceled or, if utilised, has to be paid for. We are here really concerned with credit that has been validly taken, and its benefit is available to the manufacturer without any limitation in time or otherwise unless the manufacturer itself chooses not to use the raw material in its excisable product. The credit is, therefore, indefeasible. It should also be noted that there is no co-relation of the raw material and the final product; that is to say, it is not as if credit can be taken only on a final product that is manufactured out of the particular raw material to which the credit is related. The credit may be taken against the excise duty on a final product manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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