9911796707
TMI Blog2024 (4) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... ARYYA Mr. Shiv Shankar Banerjee, Adv. Mr. Tapan Bhanja, Adv. Mr. Nilarnab Paul, Adv. ... for the petitioner Mr. Ankit Kanodia, Adv. Ms. Megha Agarwal, Adv. ...for the respondent ORDER The Court : This appeal filed by the revenue under Section 35G(1) of the Central Excise Act, 1944 is directed against the order dated 5th June, 2023 passed by the Customs, Excise and Service Tax Appellate Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 and the same were not used in or in relation to manufacture for excisable final products ? iv) Whether in terms of Rule 9(5) of the Cenvat Credit Rules, 2004 the burden of proof is upon the respondent to establish that the goods covered under Central Excise Tariff sub-heading No.72044100 procured by the respondent treating them as `inputs' has been used in the manufacture of finished produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Tribunal in paragraph 5 of the impugned order after deciding the classification issue against the assessee and in favour of the Department has made an observation that the classification of the input is irrelevant for the purposes of considering eligibility of Cenvat credit. In our view, such observation was uncalled for by the Tribunal since the classification was raised by the assessee befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht in allowing the assessee's appeal. In paragraph 13 of the impugned order, the Tribunal has taken note of the factual position and found that the assessee had purchased goods from SAIL and others and they have been subjected to heating, straightening to make them suitable for rolling and sometimes cut to sizes and then rerolled to manufacture their final products and the rolling mill installed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of ingots and billets. However, this observation made by the adjudicating authority does not relate to the factual position of the assessee's case. Thus, we find that the Tribunal has granted relief to the assessee on appreciating the factual position and we find no question of law much less substantial questions of law arising for consideration. The appeals are dismissed. The stay applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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