Held - In the present case when the applicant issues a ‘complimentary ticket’ to any person, the applicant is certainly displaying an act of forbearance by tolerating persons who are receiving the services provided by the applicant without paying any money, which other persons not receiving such complimentary tickets’ would have to pay for.

The activity of the applicant of providing complementary tickets free of charge to some pers.....

Held - I have gone through the rival submissions. I find that Rule 5B deals with inputs and capital goods. It does not specifically deal with work in progress. Therefore no demand in terms of Rule 5B can be raised in respect of work in progress.

In identical situation, Tribunal in SMG International (supra) following has been observed:-

“Therefore, the Cenvat credit cannot be denied to the appellant, moreov.....

Held - In this case the appellant has filed the claim refund on duty paid by them on account of reversal of Cenvat credit availed on inputs which were used in work in progress/semi-finished goods. Admittedly, the inputs on which Cenvat credit was availed by the appellant were used in manufacture of final goods. Therefore, the Cenvat credit cannot be denied to the appellant, moreover, the work in progress lost in fire. Therefore, appellant is n.....

Held - Where the CVD, Customs or Excise duty on the inputs received by the assessee in the factory and used by him in manufacturing of end product has corelation with the evidence of the payment about the duty on the entire goods received and used in the factory, no curtailment of modvat credit as evidenced by the invoices is permissible. The mode of proof of quantity and payment of duty on inputs received and used as input is by producing the.....

Held - It is also not in dispute that a small percentage of the imported parts were damaged in Transit and could not be used to manufacture picture tubes during the year 2000-2001. 

This Court following the affirmation of the Tribunal's reasoning in National Organic Chemicals Indus. Ltd. (supra) on 20-2-2002, allowed the appellant's appeal. This appeal must therefore be necessarily allowed. We are of the view that no material distin.....