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TMI Blog2019 (5) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... y the lower authority that the goods in question have been cleared on payment of central excise duty as per Rule 3(5) of Cenvat Credit Rules, 2004 or were used for manufacture of final products. For the limited purpose of the verification, the matter is being remanded to the original authority for verification - Appeal allowed by way of remand. - Excise Appeal No. 30023 of 2019 - A/30499/2019 - Dated:- 30-4-2019 - Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Ms. Siri Reddy, Advocate for the appellant. Shri A V L N Chary, Superintendent for the Respondent. ORDER PER: MR. P. VENKATA SUBBA RAO 1. Heard both sides and perused the records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the First Appellate Authority has also wrongly held that the materials in question are not inputs. In fact, some of the materials which were imported were items such as staple gun nails and buckles which are used for manufacture of furniture. Still others were materials which were removed by them on payment of duty as furniture. She submits a copy of the invoice under which they have cleared some of these materials as said on payment of central excise duty. She submits that Rule 3(5) of the Cenvat Credit Rules 2004 allows clearance of inputs or capital goods on which cenvat credit has been taken to be removed as such from the factory or premises of the provider of output service on payment of an amount equal to the credit availed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that if the assessee s claim is accepted by the Bench then the matter may be remanded back to the lower authority for verification. 6. I have considered the arguments on both sides and perused the records on merits. I find that the goods in question are in many cases inputs used for manufacture of furniture although in some cases the goods appear to be finished goods themselves. These are either used by the assessee for manufacture of final products or were cleared as such on payment of central excise duty. I have gone through sample invoices produced by Learned Counsel. In view of the above, I find that the assessee is entitled to cenvat credit against the disputed Bills of Entry subject to verification by the lower aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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