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TMI Blog2014 (8) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... re engaged in the manufacture of Supari classified under Chapter Sub-heading No. 2106.90 of the Central Excise Tariff Act, 1985. They cleared supari on payment of duty after availing cenvat credit on the inputs. A show cause notice dated 29.02.2000, was issued proposing to deny the cenvat credit of Rs . 12,82,714/- as wrongly availed by them for payment of duty on the final product Supari which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records, I find that the appellants availed cenvat credit on the inputs and cleared Supari on payment of duty. The Commissioner (Appeals) observed that as per the decision of the Honble Supreme Court in the case of M/s. Crane Betel Nut Powder Works Vs. CCE, Tirupathi 2009 (210) ELT 171 (S.C.), the final product supari is not dutiable and therefore the appellant is not eligible to avail cenvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. Vs. CC 2012 (276) ELT 172 (Del.) e) Bhushan Steel Ltd. Vs. CCE, Ghaziabad 2014 (299) ELT 254 (Tri.-Del.) 5. In the case of Narmada Chematur Pharmaceuticals Ltd. (supra), the Honble Supreme Court held that the amount of cenvat / modvat credit wrongly availed is exactly equivalent to the amount of excise duty paid by not availing the exemption, the consequence is revenue neu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty paid on the final product and therefore it is a case of revenue neutrality. After considering the overall facts of the case and considering the above decisions, I set aside the impugned order passed by the Commissioner (Appeals). The order of the adjudicating authority is upheld. The appeal filed by the appellant is allowed with consequential relief. (Order pronounced in the open Court on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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