TMI Blog2024 (4) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of finished products without requiring a furnace in the factory - HELD THAT:- As a general proposition, the Tribunal may be right that the classification issue will not be a relevant issue for the purpose of claiming of Cenvat credit. However, when an issue is argued before this Court at the instance of the assessee and the revenue, the Court is bound to consider the same. Having said so, it is now require to examine whether the Tribunal was right 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G(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 Tribunal, Kolkata, Eastern Zonal Bench in Excise Appeal No. 75898 of 2017. The revenue has raised the following substantial questions of law for consideration :- i) Whether in terms of Rule 3(1) of the Cenvat Credit Rules, 2004 the respondent/assessee is eligible to avail Cenvat credit on inputs when the respondent does not possess any furnace to use such inputs in or in relation to manufacture of final product ? ii) Whether in the facts and circumstances of the case the Learned Tribunal is right and justified in observing that for the purpose of eligibility of Cenvat Credit, the classification of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 before the adjudicating authority and that issue was decided against the assessee and in the earlier appeal filed before this Court the said issue was argued by the assessee and the Court on being satisfied that the issue was not decided, remand the matter. Therefore, we have our own reservation on the observation made by the Tribunal that issue is of no relevance. Such an observation could not have been made dehors the facts. As a general proposition, the Tribunal m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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