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TMI Blog2015 (7) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... f the same. In such circumstances, the Tribunal rightly interfered with the concurrent orders and allowed the assessee’s appeal. In any event, a declaration requiring the assessee to mention the final product and which declaration is to be filled in, in compliance with the procedural provision, would not govern the issue of admissibility of the credit. That is how the Tribunal proceeds as well. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of the rules which enable it to avail of the same. 3. The show cause notice alleged that the assessee had wrongfully availed of credit on inputs in the final products under Chapters 9306 and 3506. The assessee was a manufacturer of rubber articles falling under Chapter sub-head Nos. 40, 59, 35 and 93 of the Central Excise Tariff Act, 1985. The Assessee desired to avail of this credit on inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he entire record, the Tribunal found that the show cause notice, though alleging wrongful availment of credit and which was inadmissible, essentially projected a grievance that the assessee filled in a form for availing of this credit. In that form, he has withdrawn the products under Chapters 9306 and 3506. The withdrawal is from the list of final products. If they were deleted from the declarati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of, then, that was required to be reversed/recovered. That was the foundation on which the show cause notice was issued. That was the principal allegation. There was no reference therein to the declaration under Rule 57G or the deletion of the final product from the purview of the same. In such circumstances, the Tribunal rightly interfered with the concurrent orders and allowed the assessee s ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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