TMI Blog2017 (8) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... d that such parts were used by them in the manufacture of their final products, it is for them to establish the same by production of the relevant documents. Merely because certain issuance of the parts has been reflected in their statutory records, the same does not automatically leave to the inevitable conclusion that such issuance was in respect of the very same written of inputs - appeal dismissed - decided against appellant. - E/568/2010 - 41314/2017 - Dated:- 27-7-2017 - Smt. Archana Wadhwa, Member Judicial Shri M. Kannan, Advocate, for the appellant Shri R. Subramaniyam, AC (AR) for the respondent ORDER The appellants are engaged in the manufacture of automobile parts viz., Motor Vehicle Chassis, Motor Vehicle P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed by original adjudicating authority was subsequently upheld by the Commissioner (Appeals). Hence the present appeal. 3. After hearing both sides, I find from the impugned order of the Commissioner (Appeals) that only 31 part numbers out of 515 part numbers written off by the assessee, were available with them. For better appreciation, I reproduce the relevant part of the impugned order as under:- 9. However, during the verification of the availability of inputs on 18.3.2005, it was found that stock only in respect of 31 part nos. out of 515 part nos. as per Annexure A was physically available in the factory. There was no stock available in respect of remaining 48 part nos. When the appellant was requested to explain the shortfa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . as per Annexure A to the ROM application filed by the Department (which has been rejected by CESTAT, Chennai vide Misc. Order No. 507 508/06 dated 01.11.06) if the above 31 part nos. are still available in stock or utilized in the manufacture of final products, reversal of credit made to the extent has to be re-credited to the appellant. ii) For the part nos. where the appellant is not able to prove with the concerned issue slips and the document correlating the consumption of the said parts, the reversal of credit already made is in order and re-credit is not allowed. iii) If the appellant is able to prove with material evidence that the obsolete items were cleared on payment of duty by linking the part nos. of obsolete mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same does not automatically leave to the inevitable conclusion that such issuance was in respect of the very same written off inputs. Otherwise also it does not appeal to commonsense that the parts that stand written off by the appellant in the year 1998 on account of having become obsolete are used by them in the subsequent years. 6. Inspite of that I find that the Commissioner (Appeals) has given another opportunity to the appellant to establish with the material evidence either the use of such obsolete parts or clearance of the same on payment of duty and has observed that in such case reversal made by them would be re-credited to the assessee. The said observation and findings of the Commissioner (Appeals) only reflect upon the judic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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