TMI Blog2018 (4) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... y - Held that: - Revenue has not adduce any evidence to show the clearance of the said raw materials and has moved on the presumption that with the vacation of the premises the raw material must have been removed - the impugned demand by requiring the appellant to debit the availed and utilized Cenvat credit set aside - appeal allowed - decided in favor of appellant. - Excise Appeal No. 51860 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rams of mixture i.e. raw material was lying in their premises involving Cenvat credit of ₹ 2,86,849/-. In as much as the said credit was utilized by the appellant for payment of duty at the time of clearance of their goods, Revenue was of the view that they have to pay back the said credit involved in that quantum of the raw material which was lying in their factory at the time of closure of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit in respect of the said raw material, is under a legal obligation to debit the same. I find that even if the Revenue s case that the said quantity of mixture was available with the appellant, at the time of closure of their factory is accepted, there is no provision of law requiring any reversal of the credit taken on the said quantity, which credit has already been utilized by them for paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t with the vacation of the premises the raw material must have been removed. 5. In view of the foregoing discussion, I find no reasons to confirm the impugned demand by requiring the appellant to debit the availed and utilized Cenvat credit. Accordingly, the impugned orders are set aside and the appeal is allowed with consequential relief to the appellant. (Order dictated and pronounced in o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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