2018 (4) TMI 833

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.... for the appellant. Shri K. Poddar, Authorized Representative (DR) - for the Respondent. ORDER Per. Archana Wadhwa After hearing both the sides, I find that appellant is engaged in the manufacture of pan masala falling under Chapter 21 of the Central Excise Tariff Act, 1985. They procure the mixture from the raw material supplier, avail the Cenvat credit and utilized the credit for pay....

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..... 2,86,849/- and imposing penalty of Rs. 5,000/- in terms of Rule 15 of the Cenvat Credit Rules, 204. 4. After hearing both the sides, I find that the appellant had taken a stand that the said quantity of the raw material was not physically available in their factory in as much as the same was lost during the manufacturing operation by way of wastage, spillage, handling loss etc. in which case ....

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....assessee is entitled to utilized the credit immediately, after availing the same, without putting the inputs to use. Learned DR insists that the appellant had removed the said raw material on vacation of their premises but the said contention of the learned DR is without the support of any evidence. On the other hand, the appellant have taken a stand that such raw material was not actually availab....