9911796707
TMI Blog2018 (5) TMI 2060X X X X Extracts X X X X X X X X Extracts X X X X ..... mon pool account, then cenvat credit is eligible. Appeal allowed. - MA (EH)-75559/17 & Ex.Appeal No.287/12 - FO/A/75920/2018 & MO/75588/2018 - Dated:- 1-5-2018 - HON BLE SHRI JUSTICE (DR.) SATISH CHANDRA, PRESIDENT AND HON BLE SHRI V. PADMANABHAN, TECHNICAL MEMBER For the Appellant : Shri K. K. Acharya, Advocate For the Respondent : Shri K. Chowdhury, Supdt. (A.R.) ORDER Per Dr. Satish Chandra. For the reasons mentioned in the application, the early hearing is granted. With the consent of both sides, the appeal is taken up for disposal. 2. The present appeal is filed against the Order-in-Original No.CCE/BBSR II/No.22-23/Commissioner/2012 dated 20.03.2012 passed by the Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etation of a rule and in the light of a substantive legislation on Central Excise and Service Tax, would have raised a substantial question of law. However, we find that the Tribunal has arrived at a conclusion that the credit is admissible during the course of manufacture of the final product of duty paid on inputs as well as service tax on the input service availed of. While availing of that credit, the cross utilization is not ruled out, leave alone barred or prohibited. That is how Cenvat Credit Rules have been analyzed. Rule 3(1) of the Rules provides that the manufacturer or producer of final products or a provider of output service shall be allowed to take credit on various duties and that is the substantive provision in the rules. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and services being not covered by any restrictive provision, leave alone any prohibition or embargo, the Tribunal s order does not call for any interference. The interpretation placed on the Rule is a probable and a possible view. That cannot be termed as perverse. Further, there is no revenue deficit muchless any loss. Hence, we do not think that the appeal deserves to be entertained. It does not raise any substantial question of law. Hence, the appeal is dismissed with no order as to costs. 7. By considering the totality of the facts and circumstances of the case, it appears that the appellants are engaged in the manufacture of excisable goods and also providing various services for which they are also registered with the Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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