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TMI Blog2015 (10) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... o have received the goods by paying the duty. In CCE, Hyderabad vs. Deepthi Formulations Ltd [2013 (3) TMI 547 - CESTAT BANGALORE] the Tribunal has taken the view that when the input is received in the factory and used in or in relation to manufacture of final product and payment of duty is evidenced by the invoices the credit cannot be denied. The question whether the input is a result of a process of manufacture is irrelevant. What is relevant is whether duty has been paid or not on such input - impugned order is set aside - Decided in favour of assessee. - Appeal No. E/55618/2014-EX(SM) - Final Order No.55886/2015 - Dated:- 18-9-2015 - Ms. Sulekha Beevi C.S., Member (Judicial) For the Petitioner: Shri N.K. Sharma, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 in the transformation of bright bars from round bars and therefore the appellants cannot avail credit on these items. The payment of duty on bright bars is not disputed. So also there is no dispute that bright bars where used by the appellants 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. 4. Interestingly, although the Apex Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duct after availing credit, there is no justification to deny the same. 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 paying the duty. In CCE, Hyderabad vs. Deepthi Formulations Ltd 2012 (286) ELT 396 (TRI- Bang) the Tribunal has taken the view that when the input is received in the factory and used in or in relation to manufacture of final product and payment of duty is evidenced by the invoices the credit cannot be denied. The question whether the input is a result of a process of manufacture is irrelevant. What is relevant is whether duty has been paid or not on such input. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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