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TMI Blog2010 (8) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)] - Very short issue is involved in the present appeal. The appellants are engaged in the manufacture of various items falling under Chapter 85 of the Central Excise Tariff Act and were availing the benefit of modvat credit in respect of the inputs used by them. 2. Scrutiny of the appellant's balance sheet revealed that the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions. There are a number of CESTAT decisions according to which the assessee cannot be denied cenvat credit of written off inputs, merely because they have written-off the same in their books of account as long as the inputs are still lying in the factory. The noticee submitted a copy of CESTAT, New Delhi's order No. E/A No. 4822/04-NB(B) Final Order No. 84/05-B) dated 10-1-2005 which in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT Judgments which are contrary to the Board's instructions. However, as per the judgment of the Hon. Apex Court in the case of Ranadey Micronutrients v. Collector of Central Excise - 2002 TIOL-184-S.C.-CX. and Collector of Central Excise Vadodara v. Dhiren Chemical Industries - 2002 TIOL--83-SC-CX Board's Circulars are binding upon the officers of the Department. Therefore going by the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )] and Green Chemicals. It stands clarified by the sad judgments that whereas the circular issued by the Board are in favour of the assessee, the benefit of the same is required to be extended to the assessee in spite of the declaration of law to the contrary. It cannot be said that where the appellate orders are in favour of the assesses, the same have to be ignored in preference to Board's circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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