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TMI Blog2017 (6) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... han 1%, is a normal loss and no Cenvat credit relating to the same can be disallowed, as the inputs lost in normal course of business and transport-transit are held to be utilized for manufacture of taxable output/ goods - credit allowed. Appeal allowed - decided in favor of appellant. - E/100/2010-EX[SM] - Final Order No. 70531/2017 - Dated:- 14-2-2017 - Mr. Anil Choudhary, Member (Judicial) Ms. Stuti Saggi, Advocate, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER The issue in this appeal by the appellant-assessee (Chemical division) is, whether Modvat/Cenvat credit can be taken on inputs which are received on the strength of bills/ Challan of Sugar division. These bills are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h penalty. The Additional Commissioner vide the Order-in-Original disallowed the credit so availed on the ground that Non-statutory Challans/Bills were not the valid documents for availing benefit of Modvat credit. He also disallowed the Modvat credit on the Molasses which were lost in transit, prior to receipt in the factory chemical division. 3. This is the second round of litigation. Earlier this matter had come before this Tribunal. These very parties had come up in Excise Appeal No. E/6087 6088/2004- Ex (Br). Vide Final Order No. 908-909/2008- Ex(Br), this Tribunal noticed that the Commissioner (Appeals) have dismissed the appeal on the ground of limitation for 29 days delay, which was not proper and accordingly set aside the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the receipt of molasses in the chemical division. It is not the case of the Revenue that no molasses has been transferred to chemical division physically and only credit has been taken. The only objection of the Revenue is that credit cannot be taken on the strength of invoices which are in the name of self. As there is no dispute regarding duty payment on the molasses which were stored in kacha pit and its receipt in the chemical division, therefore, credit cannot be denied only on the ground that invoice was in the name of self. The impugned order is set aside and the appeal is allowed. 5. It was further urged that the said order has been accepted by the Revenue as no further appeal was preferred. So far the other issue of loss of mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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