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TMI Blog2023 (2) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... re credit on the inputs contained in finished goods, work in progress and input as such, the same being the stock of the raw material and the appellant have correctly made the claim. Since the detailed chart showing the bifurcation was not before the adjudicating authority, in the interest of justice it is appropriate that the adjudicating authority should reconsider the matter - The other appeal bearing No. E/12091/2017 being consequent to the order of the commissioner rejecting the remission also needs to be reconsidered. Appeals are allowed by way of remand to the adjudicating authorities to pass fresh orders by the respective adjudicating authority. - Excise Appeal No. 11580 of 2016 WITH Excise Appeal No. 12091 of 2017 - Final Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion was claimed. Therefore, the entire basis of the Commissioner for rejecting the remission claim is incorrect. The appellant is rightly eligible for remission of duty. Consequently, in the second appeal the demand which is consequential to the rejection of the remission claim is also not sustainable. He placed reliance on the following judgments: Barodia Plastics Pvt Ltd Vs. Commissioner Of Central Excise - 2015 (315) ELT 357 (P H) Thermoplast Ltd vs. CCE, New Delhi 2018 (3) TMI 608- CESTAT New Delhi. Union of India Vs. Hindustan Zinc Limited - 2009 (233) ELT 61 (Raj.) Arhant Studes Ltd Vs. Commissioner of C. Ex., Ghaziabad - 2016 (332 ) ELT 827 (Tri. Del) Sanskriti Packaging Pvt Ltd Vs. Commr.Of C. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the inputs contained in finished goods, work in progress and input as such, the same being the stock of the raw material and the appellant have correctly made the claim. Since the detailed chart showing the bifurcation was not before the adjudicating authority, in the interest of justice it is appropriate that the adjudicating authority should reconsider the matter. The other appeal bearing No. E/12091/2017 being consequent to the order of the commissioner rejecting the remission also needs to be reconsidered. Accordingly, both the impugned orders are set aside. Appeals are allowed by way of remand to the adjudicating authorities to pass fresh orders by the respective adjudicating authority. (Pronounced in the open court on 20.01.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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