Finality of prior CENVAT ruling defeats a ? Revenue challenge to credit on inputs for exempted clearances.

CENVAT credit on inputs used in exempted final products, where clearances were made on payment of 8%/10% under Rule 6(3) of the CENVAT Credit Rules, 2004, was held available to the assessee. The Tribunal noted that the same issue had already been decided in the assessee's favour in an earlier proceeding, that the Revenue's appeals on that question had been dismissed on merits, and that the earlier order had attained finality. In view of that final concluded position, the Revenue's identical challenge in the present appeal was rejected and the impugned order was sustained.

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Issues: Whether the respondent was entitled to avail CENVAT credit on inputs used in the manufacture of exempted final products when such products were cleared on payment of 8%/10% of their value under Rule 6(3) of the CENVAT Credit Rules, 2004.

Analysis: The issue had already been decided in the assessee's favour in an earlier proceeding. The Tribunal's earlier order on the same question had dismissed the Revenue's appeals on merits and had attained finality. In view of that concluded position, no different result could follow in the present appeal.

Conclusion: The respondent was entitled to the benefit claimed, and the Revenue's appeal failed.

Final Conclusion: The impugned order was sustained and the Revenue's challenge was rejected.

Ratio Decidendi: Where the same issue has already been conclusively decided on merits and has attained finality, a subsequent appeal on the identical question is liable to fail.

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