2018 (9) TMI 904

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....RDER Per: V. Padmanabhan 1. The present appeal is against Order-In-Appeal no. 54/2008 dated 15.02.2018 2. The appellant's factory is situated in VKI Area, Jaipur for manufacture of Automobile Head lamps falling under Chapter 85 of the First Schedule to the Central Excise Tariff Act, 1985. For manufacture of head lamps, one of the inputs procured by the appellant is halogen bulbs. These bu....

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....o Rs. 22,67,113/- was ordered for reversal, by the original adjudicating authority. This order was further confirmed by the Commissioner (Appeals) in the impugned order. Aggrieved by the decision the present appeal stands filed. With the above background heard Sh. Jitin Singhal ld. Advocate appearing for the appellant as well as Sh. P. Juneja ld. DR For the Revenue. 3. The arguments advanced on....

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....per documentation has been maintained for receipt of such goods. Revenue appears to have come to that conclusion on the basis of the short span of time within which inputs were diverted. 3 Since the entire credit availed stands reversed at the time of removal of the inputs as such, there can be no justification to further demand the Cenvat Credit 4. The ld. DR justified the impugned order. I....

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....e considered as inputs and the cenvat credit on such goods will be available in terms of the definition of inputs in Rule 2 (k) of the Cenvat Credit Rules, 2004. 7. As per the business practice adopted by the appellant, halogen bulbs, which are inputs, are procured not only from the other factory of the appellant, but also from the other suppliers including OSRAM. From the documentation maintai....