2009 (8) TMI 993

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....r, JCDR, for the Respondent. ORDER There are three issues involved in this appeal. The first issue is whether the inputs not put for use in the process of manufacture shall disentitle the appellant to Cenvat credit of Rs. 24,862/-. The second issue is whether the finished goods suffering duty shall disentitle the appellant to Cenvat credit on the inputs. 2. Learned authorized representati....

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....e duty demand of Rs. 24,862/- related to rejected inputs and such rejection was for no reason attributable to the assessee, Therefore in the absence of reasons, adduced by the assessee, the appellant has rightly suffered before the Authorities below 6. So far as the second issue is concerned, learned JCDR is very fair to state that law does not intend to cause hardship disallowing Cenvat credit....

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....hat even the reject and waste has suffered duty. Considering this aspect of the matter it would not be proper to penalize the appellant when the rejection is not attributable to his cause. 8. So far as the second issue is concerned, it does not appear that the car manufactured has escaped duty. Revenue should therefore fairly allow entitlement of the Cenvat credit in absence of any violation of....