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TMI Blog2015 (10) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... e was involved and therefore the appellant cannot avail credit on these items. The payment of duty on bright bars by the appellant is not disputed. So also there is no dispute that bright bars where used by the appellant to manufacture their final product. Again there is no case that the inputs supplied were not covered by valid document prescribed under the Cenvat Credit Rules, for availing credit. The benefit of credit is sought to be denied on the ground that on the end of the supplier these goods were not excisable goods. - If the supplier who supplied the goods is allowed credit even though the finished product is not an excisable commodity I cannot find any reason to deny the credit to the appellants who have received the goods by pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed demand of interest and penalty. In appeal, the Commissioner (Appeals), upheld the same. Aggrieved, the appellant is before the Tribunal. 3. The credit on Bright bars used by the appellant for the manufacture of finished goods, is sought to be denied on the ground that Bright bars are not a commodity subject to excise duty as no process of manufacture is involved in the transformation of round bars into Bright bars. The short question involved is whether the appellants are entitled to credit on the duty paid on Bright bars used as inputs. According to Department the manufacturer who supplied the bright bars was not liable to pay duty on these items as no process of manufacture was involved and therefore the appellant cannot avail credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is goes to show that the Department itself was under much confusion as to whether excise duty is to be collected or not on bright bars. 5. The Ld. Counsel for the appellant submitted that these items were supplied by manufactures/suppliers viz; Joneja Bright Steel Pvt. Ltd. and others. The Tribunal vide Final Order Nos. 54498 54502/2014 EX[DB] dated 20/11/2014 has held that the appellants therein (Joneja Bright Steel (P) Ltd others) are entitled to avail credit on the excise duty paid on their inputs even though their final product bright bars is held to be not an excisable commodity. The Tribunal in that case has taken the view that as appellants have discharged the duty liability on their final product and availed credit on inputs, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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