TMI Blog2018 (12) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... g control, sales, marketing and allied activities to run the business and in no way, does it disentitle the manufacturer of excisable goods i.e. ICI India Limited (presently Akzo Nobel Ltd.) to Cenvat Credit of the duty paid on inputs and capital goods. Credit allowed - appeal allowed - decided in favor of appellant. - APPEAL No. E/70130, 70131/2016-EX[DB] - FINAL ORDER NO. 72638-72639/2018 - Dated:- 16-11-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri R. Santhanam (Adv.) for Appellant Shri Mohd. Altaf. Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant is engaged in the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was challenged by the appellants before the Tribunal and vide its Final Order No.71686/2017 dated 13.10.2016, the disputed issue was resolved in favour of the assessee. For better appreciation, we reproduce the relevant paragraphs from the impugned orders:- 12. We have heard both sides at length and perused the records. We find that the entire case of the revenue confirming the impugned demand by denying Cenvat Credit is unsustainable, both on facts and in law. Nothing is brought on record by the revenue to prove that the assessee did not receive duty paid inputs and/or it did not utilise the same for manufacture of finished excisable goods cleared on payment of duty. The existence of commercial arrangement between the appellant and J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noring the verification and correctness thereof made by the Assistant Commissioner pursuant to the order of remand made by the Tribunal earlier, cannot be upheld. The law is well settled that the revenue cannot pass orders arbitrarily and cannot deny the credit or raise demand merely based on assumptions and presumptions. When facts on records are verified and found to be contrary to the allegations made in the notice, the demand as per notice cannot be confirmed again. The decision of the Supreme Court in Dhakeswari Cotton Mills Ltd. Vs. CIT AIR 1955 SC 65 clearly supports the assessee as the Commissioner did not provide to the assessee the copy of the verification report of the Assistant Commissioner, which is claimed by it to be in suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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