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TMI Blog2008 (11) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be concluded that those items have been actually scraped and discarded from the inventory – credit is allowed - E/527/2007-SM(BR) - 1534/2008-SM(BR)(PB), - Dated:- 5-11-2008 - Shri Rakesh Kumar, Member (T) Shri S.C. Kamra, Advocate, for the Appellant. Shri S. Gautam, DR, for the Respondent. [Order].- The Appellants manufacture various types of printing Ink for which a larger number of chemicals, colours and other inputs are used. They had required various inputs sometime in 2003-04 and taken Cenvat credit. Some items of inputs which are used in the manufacture of fast moving finished products, are used faster, while other items of inputs which are meant for the inks which are not much in demand, get used slowly. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same; that at the time of hearing before the Dy. Commissioner as well as before the Commissioner (Appeals), the updated position of consumption of the inputs including slow moving inputs had been presented which showed that during the period from 1-4-04 to 30-6-06, 70% of the inputs and as on 17-9-08, 80% of the inputs have been used and this shows that all the inputs including slow moving inputs are being used and that this is not a case where any input having become obsolete or unusable had been scraped or removed from inventory and that the inputs, in question, are still available in the factory and are being used. He cited the judgment of the Tribunal in the case of BHEL v. CCE, Bangalore reported in 2002 (50) RLT 208 wherein it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter must be remanded to the adjudicating authority for ascertaining this aspect. 3. I have carefully considered the submissions from both the sides. I find that neither in the Order-in-Original nor in the impugned Order-in-Appeal, there is any finding that the inputs, in question, have been scraped and discarded from the inventory. On the contrary that the Appellant submits at the time of personal hearing before the adjudicating authority and before the Commissioner (Appeals) detailed chart showing the consumption of the inputs including the slow moving inputs had been submitted in support of their claim that the slow moving inputs, in respect of which Cenvat credit is sought to be denied, are being used. The inputs in respect of whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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