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TMI Blog2019 (9) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant on the scrap arisen in their factory - HELD THAT:- Since the appellant was manufacturing their final products of different variety i.e. stainless steel, alloys steel as also non alloy steel, scrap of different verities originated at the various stages and was collected and sold as stainless scrap at the higher rate, so as to avoid any objection by the revenue. He submits that on the said basis it cannot be concluded that the appellants have clandestinely manufactured their final product of stainless steel only - also, revenue has not advanced any evidence like the procurement to raw material, the actual manufacture of goods of stainless steel and clearance of the same to the buyers, who had not been identified, the transportation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Representative for the Respondent ORDER PER: ARCHANA WADHWA After hearing both the sides duly represented by Shri Prabhat Kumar learned Advocate for the appellant and learned Authorised Representative Shri Sandeep Kumar Singh, Deputy Commissioner for the revenue, we note that the appellants are engaged in the manufacture of Forged Blanks of stainless steel of non alloy steel and Forged Blanks of alloy steel. Similarly, flanges of non-alloy steel, stainless steel are also being manufactured by them. 2. Proceedings, were initiated against them by way of issuance of show cause notice dated 19.02.2015, based upon the audit objections proposing denial of Cenvat credit of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in any view of the matter, their final product stands cleared on payment of duty, in which case the entire Cenvat credit availed by them stands reversed, inasmuch as, the same was used for payment of duty on the final products. We note that through the majority decision of the Tribunal in the case of Asian Color Coated Ispat Ltd. Vs Commissioner of Central Excise reported as 2015 (317) ELT 538 (Tri-Del.) it was held that where the final product stands cleared on payment of duty, the Cenvat credit availed by the assessee cannot be denied on the ground that the activity was not covered by the definition of manufacture. As such, we find no justification for confirmation of said demand. 5. Further, demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d finding. 6. Further, a small part of the demand to the extent of ₹ 84,097/- stands confirmed by denying the Cenvat credit availed by the assessee in respect of furnace oil. It stands held by the adjudicating authority that inasmuch, as the appellant was having pipeline for supply of CNG, there were no requirement of use to furnace oil in their factory. It stands explained before us that Heat treatment preheating furnace, furnish oil is being used by the assesse, which stand has not been rebutted by revenue by production of any evidence to contrary. As such, we hold that the said demand is also not sustainable. 7. Apart from holding in favour of the assessee on merits, on all the three counts, we note ..... X X X X Extracts X X X X X X X X Extracts X X X X
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