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TMI Blog2004 (4) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... awal : These are four appeals filed by the Revenue against two Orders in Appeal involving common issue and as such are disposed of by one common order. 2. Mrs. Charul Barnwal, Learned Senior Departmental Representative, submitted that the respondents manufactured both dutiable products i.e. Marble slabs and exempted products namely sand stone slabs and availed of CENVAT Credit of duty paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the Board's Circular No. 591/2 8/2001-CX dated 16.W.2001 [reported in 2001 (46) RLT M139] and also relying upon the various decisions of the Tribunal including the decision in the case of Dharamsi Morarjee Chemical Company Ltd. vs. CCE, Jaipur, 2001 (44) RLT 447. (CEGAT-Del)-2001 (138) ELT 164, Learned Senior Departmental Representative further submitted that Rule 57AD (2) clearly provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sumption and inventory of inputs, (lubricating oil) which was used in the manufacture of dutiable as well as exempted final products. She, finally, submitted that the Board's Circular dated 16.10.2001 is still under examination by the Board which is apparent from the Board's Circular No. 739/51/2003-CX dated 28.8.2003 [reported in 2003 (58) RLT M17] and as such the Board's Circular dt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l as exempted goods. Further they had not maintained separate accounts for receipt, consumption and inventory of inputs meant for use in the manufacture of dutiable final products and the quantity of inputs meant for use in the manufacture of exempted goods. It is also not disputed by the Revenue that the entire credit availed of by the respondents was subsequently deposited by TR 6 challan or rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e allegation in the show cause notice is the liability cast on the assessee merely on the language of the Rule 57C and Rule 57CC when no unwarranted benefit had been taken by them at all. In confirming the demand, the Revenue would receive double benefit. On this ground, we find that the impugned order does not sustain. 5. Following the ratio of the said decision, we reject all the appeals fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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