2017 (12) TMI 378

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....ermediate byproduct are emerged namely, CPS-DFA, CPS-Low Volatire, CPS-Pitch Oil and CPS-Glycerin and out of all these product only CPS-DFA is further used captively in the manufacture of final product. The assessee have discharged excise duty on the aforesaid intermediate product and in turn availed Cenvat credit of such duty. The assessee have some of those intermediate goods used captively in further manufacture of other final product, in case of said intermediate goods cleared out side, assesee have discharged the excise duty. The case of the department is that aforesaid intermediate goods are final product and not input therefore no Cenvat credit is available on such intermediate goods. The demand of Cenvat credit was confirmed by the ....

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....E.L.T. 520 (Tri. - Kolkata)] (d) Commissioner of Central Excise, Indore Versus M.P. Telelinks Ltd.[ 2004 (178) E.L.T. 167 (Tri. - Del.)] (e) Stumpp Scheule Vs. Commissioner[2005(69)RLT 786(T)] (f) Shivali Udyog (I) LTD. Versus Commissioner OF C. EX., Raipur[2006 (204) E.L.T. 94 (Tri. - Del.)] (g) Heat Shrink Technologies Ltd. Versus Commissioner of C. EX., Mumbai[2007 (220) E.L.T. 437 (Tri. - Mumbai)] (h) Commissioner of Central Ex. & Cus., Surat-III Versus Creative Enterprises[2009 (235) E.L.T. 785 (Guj.)] upheld by Ho'ble Supreme Court[2009(243)ELT A-120(SC)] She further submits that there is no gain for the assessee in following modus operandi of payment of duty on intermediate byproduc....

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....oner (A.R.) appearing on behalf of the Revenue reiterates the impugned order in the matter of appeal filed by the assessee. As regard the appeal of the Revenue, he submits that four show cause notices were issued dated 24-4-2006, 11-01-2007, 22-2-2007 and dated 18-8-2007 well within the normal period of one year therefore Commissioner's observation in the first remand order was not correct, therefore demand could not have been dropped on time bar. 4. I have carefully considered the submissions made by both sides and perused the records. 5. I find that the Cenvat credit was denied by the Revenue only on the ground that duty paid by the assessee on the intermediate by product is not their input therefore they were not entitle for th....