TMI Blog2020 (1) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... hold that benefit, if otherwise available to the appellants cannot be denied only for the reason that they have not indicated at the time of availing. While holding that the credit of disputed items is eligible to be availed, when used as inputs or capital goods used in the manufacture of final products, we find that it is incumbent upon the appellant to prove to the satisfaction of the proper officer that such inputs/capital goods have been purchased and utilised in the factory. In the absence of such records credit cannot be given just on the claim of the appellants - As per the records made available before us, the Bench is not in a position to arrive at the fact as to whether the appellant have produced any record of receipt and usa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicated by the Commissioner vide Order in Original CCE/BBSR-II/No.25 to 33/Commissioner/2012 dated 29.03.2012. Learned Commissioner disallowed credit of ₹ 1,67,00,851/- along with interest while imposing equal penalty. Hence these appeals. 2. Learned Counsel for the appellant submits that in his own case the department has allowed credit in respect of demands raised during the period March 1998 to September 2009 and October 2009 to September 2015. He has submitted the copies of various OIO, OIA and Cestat orders. He also submits that Hon ble High Court Orissa vide order dated 9.01.2019, has upheld the order dated 2.05.2008 of the Tribunal. Learned Counsel also submits that from the recording of the findings in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng set are admissible for credit. Hon ble High Court of Chattisgarh in the case of Associated Cement Co.Ltd. 2016(341) E.L.T. 175 (Chattisgarh) held that MS Plates, Channel, angle, beam used in the fabri8cation of capital goods in the factory are eligible for credit. Similarly Supreme Court of India in the case of Hindustan Zinc Ltd 2007 (214)E.L.T. A 115(SC) have upheld the judgement of Rajasthan High Court that MS/SS plates used in workshop meant for repair and maintenance of machinery, which are used for manufacture of final products, are eligible for taking credit. Hon ble High Court of Karnataka in the case of Alfred Herbert (India) Ltd. 2010(257) E.L.T 29(Kar) have also held similarly. 4. In view of the various decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal Authority to allow credit, in view of the discussions above, after going through records/returns that may be submitted by the appellants. The Original Authority shall allow such credit without going into the merits of the case, on production of reasonable proof by the appellant showing the receipt and utilization of such inputs/capital goods, the credit of which has been denied in the impugned OIO. 5. In view of the above, the impugned order is set aside to the extent of denial of Cenvat credit and the appeal is allowed by way of remand. Lower Authority is directed to examine the claim of the appellant vis- -vis the claim of credit on the basis of the records, reports that may be made available by the appellant. Lowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
