TMI Blog2019 (12) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... OODS LTD. [ 2010 (3) TMI 987 - CESTAT NEW DELHI] and COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD VERSUS DEY S MEDICAL (P) LTD. [ 2009 (12) TMI 387 - CESTAT, NEW DELHI] that Cenvat credit is not admissible on the final products brought into the factory. It has also been decided that the provisions of Rule 16 of Central Excise Rules, 2002 apply to goods which are brought back into the factory for processing, re-conditioning, etc., and not to final products brought in for sale. There are no provision, whatsoever, under CCR, 2004 to allow any manufacturer to avail Cenvat credit on the final products purchased by them from one party and sold to another. CCR provide for credit of duty paid on inputs and capital goods and service tax paid on in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is filed by the appellant against Order-in-Appeal No. TTD-EXCUS- 000-APP-041-18-19 dt.31.07.2018. 2. When this matter was called, none appeared on behalf of the appellant. It is seen from the records that none appeared on behalf of the appellant even on 09.5.2019, 14.8.2019, 01.10.2019 and 15.10.2019. Hence, I proceed to decide the issue on merits. 3. I have heard learned departmental representative and perused the records. 4. The appellant is manufacturer of TMT bars, mild bright steel bars falling under Chapter 72 of Central Excise Tariff Act. They are availing benefit of Cenvat credit under Cenvat Credit Rules (CCR), 2004. It is found by the department that the appellant procured so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avail Cenvat credit and reverse the same on the goods that were brought into the factory. (iv) The entire process is a revenue neutral situation. 5. Learned departmental representative would submit that the short point to be decided is whether the appellant is entitled to Cenvat credit on TMT bars which are neither their inputs nor their capital goods but are their final products. They purchased the finished products from outside and took Cenvat credit of the duty paid on such products. He would submit that credit of duty is not available except as per CCR, 2004. It is not open for any manufacturer to design his own scheme to avail Cenvat credit but he has to follow the process prescribed under CCR, 2004. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It has also been decided that the provisions of Rule 16 of Central Excise Rules, 2002 apply to goods which are brought back into the factory for processing, re-conditioning, etc., and not to final products brought in for sale. 7. I also find no provision, whatsoever, under CCR, 2004 to allow any manufacturer to avail Cenvat credit on the final products purchased by them from one party and sold to another. CCR provide for credit of duty paid on inputs and capital goods and service tax paid on input services. Undisputedly, the TMT bars in question do not fall under any of these categories. In the absence of any explicit legal provisions for availment of Cenvat credit, I find that appellant is not entitled to Cenvat credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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