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TMI Blog2014 (2) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... lant s factory as on 01.03.19997 either as such or as contained in their final product. There is also no dispute that such stock was duty paid. The only reason adopted by the adjudicating authority is that the stock of the inputs received by them earlier stands utilised and cleared in the shape of final product - there is justification for adoption of the above legal principle. As long as the inputs are available, as on 01.03.1997 in any shape or condition, the credit involved therein has to be allowed based upon the documentary evidence reflecting upon the payment of duty on the same - Following decision of Hind Lamps Vs. C.C.E., Kanpur [2006 (11) TMI 514 - CESTAT, NEW DELHI] - Decided in favour of assessee. - Appeal No.E/3758/2005-EX[SM] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was appealed by the appellants before the Tribunal, who vide its Final Order No.90-92/04-B, dated 01.01.2004, remanded the matter to the Commissioner for afresh adjudication in the light of the following directions made by the Tribunal:- There is a force in the submissions of the learned Advocate that the inputs received by them, were duty paid and an opportunity should have been given to them for furnishing the necessary invoices in support of their contention that the inputs lying in stock as well as contained in the GSL bulb, were duty paid. We, therefore, remand this aspect to the jurisdictional Adjudicating Authority for verifying the duty paid character of the inputs in question. We direct the appellants to produce t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions which stand imposed by the Tribunal for de novo adjudication but has wrongly added the third condition itself it is equally necessary to prove the existence of in such inputs in tangible physical form . There is no dispute that there was stock of the inputs lying in the appellants factory as on 01.03.19997 either as such or as contained in their final product. There is also no dispute that such stock was duty paid. The only reason adopted by the adjudicating authority is that the stock of the inputs received by them earlier stands utilised and cleared in the shape of final product. In my views, there is justification for adoption of the above legal principle. As long as the inputs are available, as on 01.03.1997 in any shape o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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