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TMI Blog2004 (2) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... r as they arise out of the same order-in-appeal passed by Commissioner of Central Excise (Appea1s), Patna vide which he has rejected the revision applications filed by the Revenue. The notice for personal hearing was sent to the respondents a number of times, but there was no representation from their side. Accordingly we have heard Shri J.R. Madhiam, ld. JDR and have gone through the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the stock of inputs and inputs contained in finished goods lying with the respondents as on 1-8-97, for which purposes the respondents were issued show cause notices raising demands of duties of Rs. 11,56,693.40 (rupees eleven lakh fifty six thousand six hundred and ninety three and forty paisa) and Rs. 22,576.75 (rupees twenty two thousand five hundred seventy six and seventy five paisa). The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (140) E.L.T. 277 (T-LB). The Commissioner (Appeals) after referring to the above decision has observed as under :- From the above, it is obvious that credit is not reversible when subsequently final goods are exempted from duty. In the instant case, the final goods are not exempted rather duty is payable under Section 3A of Central Excise Act. The only change is that the input and final goods h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal product and hence the same may be considered as irregular availment of credit. However, when the credit was taken and utilised, the same was not irregular. Subsequent de-notification of the final product from the provision of rule 57A will not have the effect of already availed and utilised credit as becoming irregular so as to empower the Revenue for its reversal. The legislation has already ..... X X X X Extracts X X X X X X X X Extracts X X X X
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