2018 (3) TMI 323

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..... re is no provision for deniability of credit of inputs used for production process in CENVAT Credit Rules, 2004. The dutiability, or otherwise, of the waste product does not, in any way, attract restrictions on availment of CENVAT credit of the inputs used therein. The recovery of cost of inputs from the foreign customers through debit notes does not alter the eligibility to take credit of tax pai .....

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..... ant is that they failed to reverse the credit of duty on the inputs used in the trial production for which the demand show cause notice issued on 9 th November 2013 was confirmed by the original authority and was, thereafter, upheld by Commissioner of Central Excise (Appeals), Pune-II vide order-in-appeal no.PUN-EXCUS-001-APP-0070-15-16 dated 14 th September 2015. 2. According to the impugned .....

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..... Fertilizers Ltd v. Collector of Central Excise [1996 (88) ELT 704 (Tribunal)] as well as a recent order of the Tribunal in their own case reported in [2010 (252) ELT 283 (Tri.-Mumbai)]. 4. Learned Authorised Representative contends that the impugned order has given a reasoned finding and should, therefore, not be set aside. 5. One of the reasons cited in the impugned order for denial o .....

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