TMI Blog2017 (12) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... was paid the same can be treated as input and Cenvat credit can be availed - credit cannot be denied - appeal allowed - decided in favor of appellant. - E/1768/11 & E/1805/11 - A/90814-90815/2017 - Dated:- 17-11-2017 - Mr Ramesh Nair, Member (Judicial) Ms. Aparna Hirandagi, Advocate for the Appellants Shri. S.V. Nair, Asstt. Commissioner (A.R.) for the Respondent ORDER The fact of the case is that assessee are engaged in the manufacture of Soaps, Detergent, Distilled Fatty Acid and Soap Noodles etc. and availed facility of Cenvat on the duty paid on input and capital goods used in or in relation to the manufacture of their final product. During the course of manufacture of final product some intermediate byproduct are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asion of duty or wrong availment of credit for the reason that though the credit was availed but same stands reversed while paying the duty on removal of such intermediate goods. She further submits that Revenue has not objected on the duty paid on intermediate goods as Central excise duty therefore credit of the said duty is not deniable. She placed reliance on the following judgments: (a) Ashok Enterprises Versus Commissioner Of Central Excise, Chennai[2008 (221) E.L.T. 586 (Tri. - Chennai)] (b) Super Forgings And Steels Ltd. Versus Commissioner of C. Ex., Chennai2007 (217) E.L.T. 559 (Tri. - Chennai) (c) S.A.I.L. Bansal Service Centre Ltd. Versus Commissioner of C. EX., Ranchi[2007 (220) E.L.T. 520 (Tri. - Kolkata)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illegal. As regard the Revenue's appeal, she submits that firstly on merit itself the demand is not sustainable. Accordingly, Revenue's appeal which is only on the issue of time bar will not survive. She alternatively submits that in the first round of appeal before the Ld. Commissioner(Appeals) he has dropped the demand for extended period in the remand order therefore adjudicating authority should not have decided the portion of the demand which was dropped by the Commissioner(Appeals), since the same was not open even before the adjudicating authority now it cannot be raised before the Tribunal. Accordingly Revenues appeal will not survive even on time bar. 3. Shri. S.V. Nair, Ld. Asstt. Commissioner (A.R.) appearing on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t availed. The intermediate by product was treated as input and excise duty was paid on that, accordingly Cenvat credit is admissible. If it is retained in the factory either it should be used captively in the manufacture of other final product or if the same is cleared outside factory it would be treated as removal of input as such in such case excise duty equal to the Cenvat credit availed is required to be paid. The appellant have undisputedly paid the excise duty while clearing the said by product on which credit was availed. Once the excise duty paid on the removal of the said by product credit availed thereon cannot be disputed. As regard the payment of duty of byproduct while retaining goods in the factory no dispute was raised by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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