TMI Blog2018 (2) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... ided in favor of appellant. - E/1855, 1982 & 1983/2011-EX[SM] - A/70038-70040/2018-SM[BR] - Dated:- 28-12-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajesh Chhibber, Advocate, for Appellant/Assessee Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR), for Respondent/Revenue Per: Anil G. Shakkarwar The above stated three appeals are arising out of common Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They also directed them to deposit various amounts for the period from 2006-2009, stating that the consumption of raw-material i.e. inputs was excess. Subsequently, a Show Cause Notice dated 02/06/2009 was issued, wherein manufacturer-appellants was called upon to show cause as to why the amount they were made to deposit should not be recovered under Rule 14 of the Cenvat Credit Rules, 2004 and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Order-in-Appeal dated 31/03/2011, both manufacturer-appellant and Shri Pawan Tyagi preferred the present appeals before this Tribunal. 3. Heard the ld. Counsel for both manufacturer-appellant and Shri Pawan Tyagi. He submitted that there is no provisions in Central Excise Act and Rules made thereunder to retrospectively ask for consumption of individual raw-material or input in unit, final p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... related to Cenvat Credit are that the Cenvat credit is to be availed on receipt of inputs into the factory and Cenvat credit equal to the duty paid on inputs is to be availed. Further, such inputs are required to be used in the manufacture of final product. If inputs are removed as such then Central Excise duty equivalent to the Cenvat credit availed is required to be paid. In the present case, R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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