2024 (5) TMI 991

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....he Appellant Shri Yashpal Singh , Authorised Representative for the Respondent ORDER PER : P. ANJANI KUMAR The appellants are engaged in the manufacture of steel cubes; they procure bright steel bars being inputs from other manufacturers and they avail CENVAT credit on the same. The Department was of the opinion that the process of drawing from bars and rods does not amount to manufacture ....

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....lect duty from their input supplier and on the other hand, deny CENVAT credit to the appellant. Learned Counsel submits that the issue is no longer res integra in view of the decision of the Tribunal in the case Bhambra Fabricators- 2016 (332) ELT 822. He also relies on the following decisions: 2013 (288) E.L.T. 247 (Tri. - Mumbai) AJINKYA ENTERPRISES Versus COMMISSIONER OF CENTRAL EXCISE, PU....

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.... by the Department and no appeal was filed and therefore, the issue has attained finality in favour of the appellants. 4. Shri Yashpal Singh, learned Authorized Representative for the Department, reiterates the findings of the impugned order. 5. Heard both sides and perused the records of the case. We find that there is no provision in the CENVAT Credit Rules to deny credit at the end of the man....

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....excisable commodity. The Tribunal in that case has taken the view that as appellants have discharged the duty liability on their final product and availed credit on inputs, there is no justification to deny the credit. If the supplier who supplied the goods is allowed credit even though the finished product is not an excisable commodity I cannot find any reason to deny the credit to the appellants....