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TMI Blog2017 (1) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not arise at all. It is now a settled law that Central Excise duty is to be discharged on the goods manufactured and cleared by an assessee. It is nobody’s case that bought-out items supplied as spares is manufactured by the appellant. It is also on record that subsequent show-cause notices for the same issue were dropped, and nothing was brought to our notice that revenue is in appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh, Member (Technical) Shri Prashant Patankar, Consultant, for appellant Shri N.M. Dixit, Asst. Commr (AR), for respondent Per: M.V. Ravindran This appeal is directed against order-in-appeal No. P-I/361/06 dated 12.12.2006. 2. Heard both sides and perused the records. 3. The issue involved in this appeal is whether the appellant is required to pay duty as confirmed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s copies of such order-in-original s and order-in-appeal s and submits that as per his knowledge and information these order-in-appeal s are not challenged by revenue. He would submit that they have not availed CENVAT credit on the bought-out items supplied as spares. 6. Learned D.R. on the other hand submits that if CENVAT credit is availed on the bought-out items supplied as spares then it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was brought to our notice that revenue is in appeal before Tribunal. If in an assessee s case on the same issue subsequent show-cause notice s are dropped, there cannot be any demands for the earlier period, more so when there is nothing on record to indicate that revenue is contesting the issue before higher judicial forums. 7.2 It is the claim of the Counsel of appellant that they had not ava ..... X X X X Extracts X X X X X X X X Extracts X X X X
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