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TMI Blog2019 (6) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... d hence the credit is admissible. When it is so, without going into the issue of classification, we hold that the appellant is entitled to avail CENVAT Credit in accordance with the Cenvat Credit Rules - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 75898/2017 - FO/75447/2019 - Dated:- 27-3-2019 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER And SHRI V. PADMANABHAN, TECHNICAL MEMBER Shri S. P. Siddhanta, Consultant For the Appellant (s) Shri T. Mondal, A.C. (A.R.) For the Respondent (s) ORDER PER SHRI V. PADMANABHAN The present appeal is against the Order-in-Original No. 21/COMMR/BOL/2017 dated 13.02.2017 passed by the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified under the Chapter Heading 7204, he submits that the goods were in such form that they were capable of re-rolling in the appellant s factory for the manufacture of rolled products. In any case, he submitted that the identical issue for the earlier period in respect of the appellant, stands settled in their favour by this Bench of the Tribunal in Final order No. 75683/2018 dated 22.03.2018. Tribunal having allowed the CENVAT Credit for the earlier period, he submitted that the same may be followed. 4. The Ld. A.R. justified the impugned order. 5. The inputs received by the appellant for use in the manufacture of rolled products have been classified by the supplier under 7204.It is asserted on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an article which could be converted into another article by not rolling without it being necessary to re-melt the metal first. In other words, according to the Board s clarification, the heading No. 7204 would cover only such waste used for remelti9ng not cover re-rollable scrap and such waste and scrap which are not for re-melting would be classifiable in other appropriate heading of the tariff. Since the mis-roll , is a solid section in semi finished form and is used directly for re-rolling in smaller hot re-rolling mills, the adjudicating authority had arrived at the classification heading No. 7207.90 which pertains to semi finished products. We do not find any flaw in the reasoning of the adjudicating authority . It is not disputed th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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