Cenvat credit on dyes and chemicals cannot be denied by relying on an inapplicable notification.

Cenvat credit on dyes and chemicals was considered admissible where the inputs were covered by Notification No. 6/2002-C.E. (N.T.) and the assessee had filed the declaration required under Notification No. 25/2003-C.E. (N.T.). The dispute concerned the scope of Rule 9A(3)(b)(ii) of the Cenvat Credit Rules, 2002, and the Revenue's reliance on Notification No. 35/2003-C.E. (N.T.) was found insufficient because that notification did not govern the assessee's claim. The operative principle is that credit cannot be denied merely by invoking a different notification when the relevant inputs fall within the notification applicable to the credit claim.

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Issues: Whether Cenvat credit on dyes and chemicals was admissible when the inputs were covered by Notification No. 6/2002-C.E. (N.T.) and the assessee had filed the declaration contemplated by Notification No. 25/2003-C.E. (N.T.), despite the Revenue's reliance on Notification No. 35/2003-C.E. (N.T.).

Analysis: The dispute turned on the scope of Rule 9A(3)(b)(ii) of the Cenvat Credit Rules, 2002. The finding recorded in the appellate order was that dyes and chemicals were specified inputs under Notification No. 6/2002-C.E. (N.T.), and the declaration made by the assessee was with reference to Notification No. 25/2003-C.E. (N.T.). The Revenue did not dispute the core finding that credit was available under Notification No. 6/2002-C.E. (N.T.) and relied only on Notification No. 35/2003-C.E. (N.T.), which was not the basis on which the credit had been claimed and allowed.

Conclusion: Cenvat credit on dyes and chemicals was admissible, and the Revenue's challenge failed.

Ratio Decidendi: Where the relevant inputs are covered by the notification permitting credit under the applicable rule, the credit cannot be denied merely by invoking a different notification that does not govern the assessee's claim.

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