2018 (3) TMI 1221

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..... , Assistant Commissioner (AR) for the respondent These two appeals are disposed off by this common order as they pertain to the same issue. 2. M/s Saakshi Machine & Tools Pvt Ltd, who was issued with notices for recovery of CENVAT credit of Rs. 47,33,814/- and Rs. 30,26,280/- for the period April 2011 to June 2014 and for July 2014 to December 2015 respectively, is a manufacturer of various good .....

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..... by the two lower authorities leading to this appeal. 3.  Heard Learned Counsel for appellant and Learned Authorised Representative. 4. The exercise undertaken by the adjudicating authority appears to have been engineered to deny CENVAT credit availed by them and, to which end, the dutiability of the finished product was called in question.  Central Excise Act, 1944 does not empower cla .....

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..... AT credit on the inputs that find use in manufacture. Rule 2(e) of the CENVAT Credit Rules, 2004 defines final product as: '(e) 'final products'means excisable goods manufactured or produced from input, or using input service' and inputs to mean as per rule 2(k) "(i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to .....

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