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TMI Blog2018 (6) TMI 1340X X X X Extracts X X X X X X X X Extracts X X X X ..... uts used in or in relation to manufacture of some final products. The Cenvat credit would be deniable only when the inputs are cleared as such which is not the department’s case against the assessee. Appeal allowed - decided in favor of appellant. - APPEAL No.E/53016/2014-EX[DB] - A/70882/2018-EX[DB] - Dated:- 5-4-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Pradeep Kumar Mittal, Advocate for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Original No. 16/Commr./Lko/CX/2013-14 dated 23/12/2013 passed by Commissioner of Central Excise Service Tax, Lucknow. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner, the Revenue filed the two appeals, which were disposed of by this Tribunal vide Final Order No.86-87/2010 dated 07.12.2010 by which the matter was remanded to the Commissioner with certain directions for de-novo adjudication. The Tribunal in the said order had observed that neither the Commissioner nor the Commissioner (Appeals) has given a finding on the respondent s contention that the inputs taken up for processing had been converted into CTA, which was lying in the silos and subsequently, the CTA was converted into PTA, which was cleared on payment of duty and that during the period from September, 1999 to August, 2009, 1172.01MT. of PTA has been cleared on payment of duty and the manufacture of PTA in respect of which Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of inputs in semi finished stage are lying in the silos and certain quantity of finished goods is lying in stock, the Cenvat credit cannot be denied, that the impugned order is, therefore, not sustainable, that the appellant have prima facie case in their favour. 4. Learned A.R. for revenue has supported the impugned order. 5. We have considered the submissions from both sides and perused the records. 6. We find that the inputs in respect of which the Cenvat credit of ₹ 1,27,95,483/- had been taken, had been received during the period from November, 1997 to March, 1999. As is clear from the chart in para-14 of the impugned order, during the period from September, 1999 to August, 2000, a total of 1172 MT. of PTA was manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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