TMI Blog2019 (6) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... p floor, some were found defective or became defective during manufacturing process, and these are not taken into consideration. These parts/inputs were again issued from the Stores. In view of this, the demand is not sustainable and there is no evidence on record that the inputs on which the Credit was taken, were not received in the factory or removed as such from the factory. Hence, the demand is not sustainable. The demand is for four years and the total Credit availed by the Appellant, is more than ₹ 2000/- crores. Therefore, the shortage is negligible - appeal allowed - decided in favor of appellant. - Appeal No. E/172/2009 - FO/A/75177/2019 - Dated:- 11-1-2019 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the inputs in question where CENVAT Credit was availed were all excise duty paid, excise duty suffered on these inputs were taken as CENVAT Credit, excise duty on the inputs were paid by the respective manufacturers and that the excise duty amount was reimbursed by the Appellant to the respective vendors who manufactured and cleared these inputs to the Appellant. The Ld. Advocate further submits that the total credit availed in the relevant period amounts to more than Rupees Two Thousand crores for which approximately fifty thousand inputs have been used. The total shortage as per the present demand amounts to only 0.224% which is very meagre compared to the total consumption of inputs which is commercially accepted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided by the Tribunal and has attained finality. In the case of Pune unit also the Tribunal held that no extended period is invokable. 3. The Ld. D.R. re-iterates the discussions and findings of the impugned order and further submits that the credit has been wrongly availed by the appellants. 4. Heard both sides and perused the appeal records. 5. We find that the demand was for four years, i.e., from 2002-03 to 2005-2006 and the total credit availed by the appellant was more than ₹ 2000/- crores. During this period, the appellant was engaged in the manufacture of motor vehicles and in vehicle, approximately 50,000 inputs were used. The contention is that if the total shortage is taken int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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