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TMI Blog2022 (6) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that the input though issued but not used in the manufacture hence remained as such. Therefore, in respect of destruction thereof the appellant is required to pay the amount of Cenvat Credit. Being aggrieved by the said order of the Commissioner, appellant filed the present appeal. 2. Shri Suriyanaraynan, Learned Counsel appearing on behalf of the appellant submits that the subject input though lying as such but the same was issued for production and was admittedly lying on the shop floor. Once the input was issued for production. Even though the same is not used the same is treated as work in progress. Therefore, the goods destroyed in work in progress no demand can be made in respect of Cenvat Credit of the said input. He placed reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduction. Accordingly, the remission was not granted. I find that even though the inputs were not put to use in the production but the input were issued for the production and was in the progress of use in the manufacturer of final product. Once the input has been issued for the production and lying on shop floor. The same should be treated as work in progress. Consequently, the demand of Cenvat Credit cannot be made. In the case of work in progress the specific issue has been considered by this Tribunal in the case of RSWM Ltd Vs. CCE-2015 (327) ELT 216(Tri.-Del.) (Supra), Wherein following order was passed:- "5.I have carefully considered the submissions from both the sides and perused the records I find that the legal issue on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... destroyed when the same were in the blow room. As such it can be held that the inputs were under process Further the appellant have also claimed the expenses towards dying and process purchases thus landing support to the stand in view of the above there is no legal obligation, on the part of the appellant to reverse the Canvat credit so availed by them. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellant." From the above decision it can be seen that the facts in that and present case is absolutely identical that though the input was not used and issued for production, the demand of Cenvat Credit thereon was set aside. As per my above discussion and taking support of the above decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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