TMI Blog2018 (9) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture, invoices have been used and the cenvat credit availed on inputs stands reversed at the time of such clearance - The appellant having debited the cenvat credit availed on the inputs, Revenue is not justified in asking for repayment of such cenvat credit alongwith interest and penalties. Appeal allowed - decided in favor of appellant. - Appeal No. E/51255/2018-SMC - A/52907/2018-SM[BR] - Dated:- 30-8-2018 - Mr. V. Padmanabhan, Member (Technical) Sh. Jitin Singhal, Advocate for the appellant Sh. P. Juneja, AR for the Respondent ORDER Per: V. Padmanabhan 1. The present appeal is against Order-In-Appeal no. 54/2008 dated 15.02.2018 2. The appellant s factory is situated in VKI Area, Jaipur fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lamps manufactured by the appellant, require halogen bulbs which are in the form of the inputs. The required halogen bulbs are procured by the appellant not only from the appellant s other factory, but also from other suppliers including M/s. OSRAM. Due to requirement of business exigency, in certain cases the inputs are diverted without using them in the factory. However he emphasized that at the time of such clearance of inputs as such, the cenvat credit availed on such goods is reversed in full and this aspect has not been disputed by Revenue. 2 The observation by the lower authorities that the halogen bulbs were neither received in the factory premises nor were used in manufacturing activity is incorrect since proper documentation h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but also from the other suppliers including OSRAM. From the documentation maintained by the appellant tin their factory, it stands established that the receipt of such inputs are duly accounted for and credit has been availed. For the clerance of such inputs outside the factory as such without use in the manufacture, invoices have been used and the cenvat credit availed on inputs stands reversed at the time of such clearance. As such the requirements of cenvat credit rules, for clearance of inputs as such stands satisfied and complied with. In any case the cenvat credit availed at the time of receipt of the inputs stands reversed at the time of clearance and as such I find no infirmity in the transactions. The appellant having debited the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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