2018 (3) TMI 1221

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.... for the appellant Shri D S Chauhan, Assistant Commissioner (AR) for the respondent These two appeals are disposed off by this common order as they pertain to the same issue. 2. M/s Saakshi Machine & Tools Pvt Ltd, who was issued with notices for recovery of CENVAT credit of Rs. 47,33,814/- and Rs. 30,26,280/- for the period April 2011 to June 2014 and for July 2014 to December 2015 respe....

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....al of CENVAT credit. These were confirmed by the two lower authorities leading to this appeal. 3.  Heard Learned Counsel for appellant and Learned Authorised Representative. 4. The exercise undertaken by the adjudicating authority appears to have been engineered to deny CENVAT credit availed by them and, to which end, the dutiability of the finished product was called in question. ....

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....ellant, there is no scope for denying the CENVAT credit on the inputs that find use in manufacture. Rule 2(e) of the CENVAT Credit Rules, 2004 defines final product as: '(e) 'final products'means excisable goods manufactured or produced from input, or using input service' and inputs to mean as per rule 2(k) "(i) all goods, except light diesel oil, high speed diesel oil and mot....