TMI Blog2018 (3) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... nput as such on payment of duty. Only for the reason that there is a long interval in the manufacture of prototype vehicle, the manufacturer will not cease to be a manufacturer. Therefore, it cannot be said that the appellant is a trading unit and not a manufacturing unit. Even if the manufacturing is not undertaken but the unit is registered, the appellant is entitled to avail the cenvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or vehicle. On the basis of R D, it takes a long time to manufacture a prototype vehicle. However, the appellant continuously receives the inputs. The case of the department is that during certain period, the appellant has not manufactured and cleared prototype vehicle whereas they kept on availing the cenvat credit. The contention of the department is that since during the said period, no manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty as per law. Since the unit is registered with the Central Excise, all the inputs received in the factory are inputs and cenvat credit is available. Therefore, there is no reason to deny the cenvat credit. 3. Shri H.M. Dixit, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates the findings of the impugned order. He submits that for a long period, no manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the appellant has taken the credit as and when inputs are received. Either inputs should be used in the manufacture of final products and such final products should be cleared on payment of duty which is also not under dispute as the appellant has cleared prototype vehicle on payment of duty. The other option is if the input is not used in the manufacture of final product and cleared as suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
