TMI Blog2017 (6) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... hury, Supdt. (A.R.) for the Revenue Shri A. Baheti, C.A. for the Respondent ORDER Per: Shri P. K. Choudhary This appeal is filed by the Revenue against the Order-in-Original No.37/MP/Ayukta/2011 dated 03.08.2011 passed by Commr. of Central Excise Service Tax, Patna. 2.1 Briefly stated the facts of the case are that the respondent was engaged in the manufacture of Sugar, Molasses, Denatured Ethyl Alcohol and Rectified Spirit. The issue 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly earned by the Distillery Division and is now available with the asseessee after getting single registration for both sugar and Distillery Division. The claim of the assessee is also fully supported by the following decisions of the CESTAT which are relied upon by the assessee : (i) New Swadeshi Sugar Mills Vs. CCE,Patna : 2005 (191) ELT 200 (Tri.-Del.) ; (ii) K. M. Sugar Mills Ltd. Vs. CCE, Allahabad : 2001 (133) ELT 567 (Tri.-Del.) ; (iii) CCE, Patna Vs. 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 Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer is described : 17. It is clear from these Rules, as we read them, that a manufacturer obtains credit for the excise duty paid on raw material to be used by him in the production of an excisable product immediately it makes the requisite declaration and obtains an acknowledgment thereof. It is entitled to use the credit at any time thereafter when making payment of excise duty on the excisable product. There is no provision in the Rules which provides for a reversal of the credit by the excise authorities except 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 av ..... X X X X Extracts X X X X X X X X Extracts X X X X
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