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TMI Blog2019 (4) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present appeal already stands decided. Further, it has been submitted that the revenue stakes involved is substantial in the order of Rs. 36.00 Crores. 2. After carefully considering the reasons cited, the early hearing is allowed. With the concurrence of both sides, the appeal itself is taken up for decision. 3. The appellant is a Central Public Sector Undertaking and engaged in the manufacture of various aluminium products falling under Chapter 76 of the Central Excise Tariff Act, 1985. They have their main Smelter Plant located at Angul. For the manufacture of aluminium, principal raw material is Calcined Alumina falling under Chapter 28 of the said Tariff Act. This raw material is procured by the appellant from the appellant's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant's unit. Such goods have been accompanied by the invoice indicating the payment of duty. He submitted that there is no justification for denying the cenvat credit on the raw material so received, only for some technical infraction citing Rule 7(4) of the Cenvat Credit Rules, 2002. He also added that the word "Purchased" has since been substituted "Procured" by amending Notification No.13/03-NT dated 01.03.2003. (ii) He also relied on the following case laws, wherein the issue stands decided in favour of the appellant : (a) Exide Industries Ltd. Vs. CCEx., Haldia : 2008 (226) ELT 249 (Tri.-Kol.) ; (b) ITC Ltd. reported in 2018 (12) GSTL 308 (Tri.-Kol.). 6. The ld.D.R. justified the impugned order. 7. After hearing both si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocurement. The order of adjudication also fails to exhibit that "purchase" is an essentiality to claim CENVAT credit under law even if the term "procurement" being substituted in Rule 7(4) of CENVAT Credit Rules, 2002. There is no doubt that Notification No. 13/03, dated 1-3-2003 has substituted the word 'procured' for the word 'purchase' in sub-rule (4) of Rule 7 of CENVAT Credit Rules, 2002 w.e.f. 1-32003. But Notification No. 27/2000, dated 31-3-2000 which sought to amend CENVAT Credit Rules, 2000 does not prohibit to read the said substitution for the period earlier to that, under challenge. Definition "inputs" under Rule 57A of Central Excise Rules, 1944 read with Rule 57B and conditions laid down by Rule 57AC nowhere warranted 'purch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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