Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 54 - AT - Central ExciseCENVAT Credit - Whether appellant is entitled to CENVAT Credit under CENVAT Credit Rules when the inputs are claimed under an Advance Licence for export of finished goods duty free - Held that:- Appellants had taken invalidation letter/ARO. These documents were handed over to the suppliers who in turn would have taken the benefit available to them. These have not been cancelled or withdrawn by the appellants. However, it is also observed from the impugned orders itself that the suppliers have not availed the refund of terminal excise duty. We also find from the documents submitted along with the appeal papers that the suppliers have in the relevant years paid very substantial duty from PLA and, therefore, the Revenue’s contention regarding shifting of credit does not hold water. Notification No.44/2001-CE (NT), dt.26.06.2001 is an optional procedure for getting duty free inputs. This notification is subject to fulfillment of certain conditions. If the appellant has not fulfilled these conditions, then the raw material has to be received on payment of duty. Once duty is paid on the inputs CENVAT Credit is admissible if not in contravention of CENVAT Credit Rules. Further it has been held that by the relied upon case-laws that duty assessed at the suppliers end cannot be questioned at the recipient s end. Accordingly, appeal filed by the appellant is required to be allowed by setting aside the order passed by the first appellate authority - Decided in favour of assessee.
|