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TMI Blog2024 (5) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT Credit Rules to deny credit at the end of the manufacturer who uses the inputs on which duty has been paid though under mistaken notion of law. The appellants having procured the inputs on payment of duty are entitled to avail CENVAT credit on the same. Credit allowed - The appeal is allowed. - HON BLE Mr. S. S. GARG , MEMBER ( JUDICIAL ) And HON BLE Mr. P. ANJANI KUMAR , MEMBER ( TECHNICAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rma, learned Counsel for the appellants submits that CENVAT credit cannot be denied only because the process undertaken by their supplier did not amount to manufacture; CBEC vide Circular dated 29.05.2003 clarified that the process did not amount to manufacture; however, the appellants having paid duty on the inputs purchased by them cannot be denied to avail CENVAT credit of the same; Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umbai) - SINGH SCRAP PROCESSOR LTD. VS. CCE 2004 (166) ELT 349 (TRI. MUMBAI) - SYNDET INDIA VS. CCE 2004 (176) ELT 209 (TRI. DEL.) - CCE DELHI VS. HINDUSTAN EVEREST TOOLS 3. Learned Counsel further submits that on an identical issue, learned Commissioner (Appeals) vide his order dated 20.01.2016 has decided an identical issue in favour of the similar 96 manufacturers; the said decision was accepte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that these items were supplied by manufactures/suppliers viz; Joneja Bright Steel Pvt. Ltd.and Others. The Tribunal vide Final Order Nos. 54498-54502/2014- EX[DB], dated 20-11-2014 has held that the appellants therein (Joneja Bright Steel (P) Ltd others) are entitled to avail credit on the excise duty paid on their inputs even though their final product bright bars is held to be not an excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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