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TMI Blog2017 (3) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... equivalent to 5%/6% of the value of said goods shall amount to not taken the credit on inputs of the said goods - the appellant has complied with the condition of N/N. 30/2004-CE dt. 09.07.2004 - appellant has correctly availed the benefit of said Notification - appeal allowed - decided in favor of appellant. - E/2357/2007, E/53093/2014, E/50974/2015 & E/53359/2015 - A60257-60260/2017-EX[DB] - Dated:- 9-2-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Sh. Surjeet Bhadu, Sh. Veer Singh and Ms. Payal Singh, Advocates for the Appellant Sh. G.M. Sharma, AR for the Respondent ORDER Per Ashok Jindal These appeals have been filed by the appellants against the impugned orders wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The matter was adjudicated and the benefit of Notification was denied to the appellants, consequentially, duty was demanded along with interest and penalties were also imposed on the appellants. Aggrieved from the said orders appellant is before us. 3. As issue is common in all appeals, therefore, all are disposed of by a common order. 4. The Ld. Counsel for the appellants submits that initially at the time availment of credit on inputs, it was not known to the appellant which input is to be used in manufacture of the said goods. Therefore, initially appellant took the credit on all the input but at the time of clearance of said goods either reversed the credit attributable to the inputs used in manufacture of said goods and the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s availing benefit under Notification No.30/2004-CE dt. 09.07.2004, the appellant either reverses the Cenvat Credit attributable to the inputs used in manufacture of said goods or reverse the amount equivalent to 5%/6% of the value of the said goods. As these facts are admitted facts, therefore, in the fact and circumstances of the case as per decision of appellant's own case vide Final Order No.61366/2016 dt. 15.09.2016 wherein this Tribunal observed as under:- 6. On careful consideration of the submissions made by the Learned Counsel for the appellant, we do agree with the submission of the learned Counsel that at the time of availment of credit on the inputs it was not known to the appellant which inputs will go into the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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