Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 696 - AT - Central ExciseWaiver of the pre-deposit - Availment of cenvat credit of CVD, Education Cess, S.H.E. Cess and additional duty paid - Lower authorities have held that appellant herein having exported the pipes and got the same calibrated from the units situated abroad cannot avail cenvat credit the duty of customs paid on importation therefore, credit of duty paid cannot be availed by the appellant as the process of calibration carried out on the pipes by the units situated does not amount to manufacture - Held that:- appellant herein undisputedly discharged appropriate customs duty, CVD, and additional duty on the pipes imported by them. It is also not disputed that the appellant utilized/used these calibrated pipes for further manufacturing of their final products and paid proper duty on such final products. It is also not disputed that the appellant had filed bills of entry, when the calibrated pipes were imported and the customs authorities have assessed the bills of entry. On the face of such a factual matrix both the lower authorities have over looked the legal provision inasmuch as duty paid as CVD is eligible to be availed as cenvat credit; if an assessee is able to show that the inputs/capital goods were utilised/used, directly or indirectly in the manufacture of final products on discharge of appropriate duty. That the appellant had utilized/used the calibrated pipes in the manufacture of their final products being undisputed, in our view, the lower authorities have erred in denying the cenvat credit of duty paid as CVD, Education Cess, S.H.E. Cess and additional of customs - Decided in favour of assessee.
|