TMI Blog2018 (3) TMI 1773X X X X Extracts X X X X X X X X Extracts X X X X ..... LTD. VERSUS COMMISSIONER OF C. EX., HYDERABAD-IV [ 2006 (7) TMI 210 - SUPREME COURT] - the appellant is entitled to avail cenvat credit in accordance with the Cenvat Credit Rules - Appeal allowed - decided in favor of appellant. - Misc. Application (EH) No.75414/2018 and Appeal No.E/75532/2015 - ORDER NO.MO/75451/2018 & FO/75683/2018 - Dated:- 22-3-2018 - (DR.) SATISH CHANDRA, PRESIDEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there is no provision in the Cenvat Credit Rules to deny the eligibility for cenvat credit as the goods have been received and have been utilized for the manufacture of excisable product and duty has been paid. 5. According to Ld. AR the goods were classified by the supplier under 7204, used for melting purpose. Whereas, the appellant does not have any melting furnace. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mis-rolled get ejected out of the rolling mill due to mechanical problems. These mis-rolls are cleared to other small rolling mills even as per the appellant s admission. The adjudicating authority has relied on the Boards Circular No. 27/89, dated 21-9-89 wherein it has been clarified that the heading No. 7204 would not cover an article which could be converted into another article by hot roll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we uphold the classification of the mis-rolls as heading No. 7207.90 7. When it is so, without going into the issue of classification, we held that the appellant is entitled to avail cenvat credit in accordance with the Cenvat Credit Rules. For this reason, we set aside the impugned order and allow the appeal. ( Dictated and Pronounced in the Open Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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