2017 (5) TMI 559

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....r the Respondent ORDER The fact of the case is that the department has demanded the Cenvat Credit on the input which was believed to have been booked as written of quantity in the books of accounts. However in the subsequent investigation it was found that there are some correspondence within the factory regarding the quantity of input obsolete in regard to which it was proposed for removal ....

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....e rejected upholding Order-in-Original, therefore appellant is before me. 2. Shri. M.P.S. Joshi, Ld. Counsel for the appellant submits that entire demand of Cenvat credit is based on the allegation that certain quantity of input has been written off. He submits that provision for reversal of Cenvat credit on the quantity in the books of account came into effect by way of sub rule 5(b) of Rule 3....

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....630 (Tri Bangalore) (d) CCE, Pune - III V. Bharat Forge Ltd. 2015 (317) ELT 111 (Tri Mumbai) (e) Ra Ban Sun 0 tics India Ltd. V. CCE Jai ur 2012 (283) ELT 276 (Tri Del) (f) Gammon India Ltd. V. CCE, Goa 2002 (146) ELT 173 (Tri Mumbai) (g) CCE, Goa V. Gammon India Ltd. 2002 (146) ELT A313 (h) CCE V. Chemphar Drugs & Liniments 1989 (40) ELT 276 (SC) ....

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....uo moto quantifying the said credit reversed the same which is not in dispute. He submits that lower authority confirmed the demand only on the quantity which as per the appellant cleared for spare parts sale and not for the quantity written of in the books of accounts therefore reliance on various judgments is not relevant in the facts of the present case. 4. I have carefully considered the su....