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TMI Blog2017 (1) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority as nonpayment of duty on the finished goods cleared by the respondent on the ground that though the duty was paid but utilizing the wrongly availed Cenvat credit - With this position that the Cenvat credit availed by the respondent was held to be correct then utilization thereof also stands legal and correct - credit allowed - appeal dismissed - decided against Revenue. - E/1396/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for payment of duty is also not legal and such payment will not be treated as payment and goods cleared was treated as clandestine removal. Simultaneously, the appellant was also issued show cause notice for denial of same Cenvat credit which utilized for payment of duty. The matter related to wrong availment of credit was travelled up to the Tribunal and the Tribunal s division bench vide Order N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legal and correct. The goods cleared by utilization of such credit is treated as clearance without payment of duty. Therefore the adjudicating authority has rightly confirmed demand and Ld. Commissioner (Appeals) has wrongly set aside the same. 3. On the other hand, Shri. C.S. Birasdar, Ld. Counsel for the respondent submits that demand by the adjudicating authority was confirmed on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case is the allegation of wrong availement of credit. As regard the alleged wrong availment of credit, Tribunal in the respondent s case vide order dated 28-3-2007 the proceedings by setting aside the demand of Cenvat credit. With this position that the Cenvat credit availed by the respondent was held to be correct then utilization thereof also stands legal and correct. Accordingly, the demand con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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