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TMI Blog2007 (3) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... to the extent found in shortage had not been used in the manufacture of final products and hence credit not allowed to the appellant – Held credit allowed to the appellant X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs so procured. The department wanted the company to reverse the credit taken on the inputs written off. The show-cause notices, issued on this basis, were contested by the party. It was in adjudication of this dispute that the original authority raised demands under Rule 57-I/Rule 57AH of the Central Excise Rules 1944 and imposed penalties on the appellants. The orders of that authority were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of this Bench in Ashok Leyland v. Commissioner - 2005 (191) E.L.T. 277 (Tri. Chennai). 3. After a perusal of the cited decisions, we find that, in one of the cases of Hindustan Zinc Ltd. (supra), the Board's Circular No. 645-36-2002-CX dated 16-7-2002 had been relied on by the assessee. It is also found that, in all the cited cases, the Revenue had sought to deny Modvat/Cenvat credit on inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in order. We have heard learned SDR also, who has reiterated the findings of the Commissioner (Appeals). 4. After giving careful consideration to the submissions, we are of the view that the appellants are eligible for the benefit of the case law cited before us by learned counsel. In all the cited cases, the departmental demands were based on negligibly small quantities of inputs having been w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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