2016 (8) TMI 233

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..... i.R.K. Grover, D.R. ORDER PER: R.K. SINGH This appeal has been filed against Order-in-Appeal dated 22.02.2007 which upheld the Order-in-Original dated 31.07.2006 in terms of which the appellant's refund claim of Rs. 42,66,887/- was rejected. The facts of the case are as under:- 2. The appellant had taken cenvat credit on capital goods and inputs at the time when its final production had been c .....

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..... . Commissioner of Central Excise, Panchkula - 2008 (232) E.L.T. 217 (Tri.-LB). It also cited the judgment in the case of Commissioner of Central Excise, Indore vs. Surya Roshini Ltd. - 2003 (155) ELT 481 (Tri.-Del.) with regard to capital goods. 3. Ld. D.R. fairly conceded that the said judgments are applicable to the present case. 4. We have considered the contentions of the appellant. We find .....

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..... eferred supra as well as the decision of the Bangalore Bench of the Tribunal in the assessees own case have emphasized over and over again on para 17 of the decision of in Dai Ichi Karkaria Ltd. case, referred supra, which has very clearly set out the position as to how the credit taken on inputs should be utilized. To sum up, paragraph 17 of the Dai Ichi Karkaria Ltd. case, referred supra, which .....

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..... ithout any limitation in time or otherwise unless the manufacturer itself chooses not to use the raw material in its excisable product. The credit is, therefore, indefeasible. It should also be noted that there is no correlation of the raw material and the final product: that is to say, it is not as if credit can be taken only on a final product that is manufactured out of the particular raw mater .....

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..... e taken. This would be the correct method of understanding of the position of law. 5. In the light of the foregoing analysis and in the wake of the judicial pronouncement cited above, we do not find the impugned order to be sustainable. The appeal is accordingly allowed with consequential relief, if any. (Operative part of the order pronounced in the open Court)
Case laws, Decisions, Judgeme .....

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