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TMI Blog2009 (4) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of APCO Pharma Limited, Impugned order is not sustainable. Accordingly, the impugned order is set aside and the appeal is allowed - E/1054/ 2007-SM(BR) - 453/2009(PB), - Dated:- 20-4-2009 - Shri P.K. Das, Member (J) REPRESENTED BY : Shri Atul Gupta, C.S., for the Appellant. Shri S. Gautam, DR, for the Respondent. [Order]. - The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of Plyboard and Articles of Wood classifiable under Heading No. 4408.90 and 4410.11 of the Schedule to the Central Excise Tariff Act, 1985. Show cause notices were issued proposing to reverse the credit amounting to Rs. 1,43,169/- on the inputs, which were used in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the decision in the case of M/s. APCO Pharma Limited (supra) is reproduced below :- "6. I have carefully considered the submissions from both sides. The submission of the learned Advocate is that the credit was taken when the final goods were dutiable and, therefore, the credit taken was legal. Similarly, the credit was utilized towards paying duty when the final products were dutiable and therefore utilization was also legal and proper. He also submits that the Larger Bench decision of the Tribunal in HMT Others (supra) will be applicable in their case. I find the above submissions are valid and acceptable. The relevant portion of the order relied by the learned Advocate is reproduced below :- 19. The Hon'ble Rajasthan High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gency discussed above." 20. On the Rule 6 of Rules 2002 and the perusal of above, we are of the view that the corresponding Rules, as mentioned Appellants had correctly taken the credit and utilised, when the final product was dutiable and there is no requirement to reverse the credit on final product becoming exempt and such credit cannot be recovered under Rule 12 of Rules 2002 corresponding to Rule 57-I, 57AH of Rules 1944. 21. We the different benches of the Tribunal have find that the cases of taken the similar view in C.N.C. Commercial Ltd. (supra) upheld by the High Court, Saboo Alloys Pvt. Ltd. (supra), Swastik Textile Engineers Ltd. (supra) and P.S.L. Ltd. (supra). We agree with the views expressed in the said decisions. 22. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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