Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 573 - AT - Central ExcisePacking material used outside factory i.e. Depot - packing material (extra carton etc.) not used in the factory of production - Cenvat Credit on extra (master or single) cartons would not be allowed as the same was not used in the factory of production, but are used in the depot of the appellant for packing of the cookers – Held that:- Apex Court has in the case of Vikram Cement [2006 (1) TMI 130 - SUPREME COURT OF INDIA] very clearly held that the credit cannot be denied merely on the ground that the inputs are not used within the factory of the production and clearly stated that the definition under Rule 57AA and other rule nowhere places any such restrictions. Depot has been defined as place of removal only with effect from 13.5.2003 and prior to that the place of removal was factory only. Since prior to 13.5.2003 the goods were packed in primary cartons and transported in that condition only, the master cartons cannot said to be used in or in relation to manufacture of the final product - Credit in respect of these cartons will not be available prior to 13.5.2003. Period of limitation – Held that:- Extended period of limitation is not invocable – As there is no case of any mischief, fraud or contumacious conduct made out on part of the appellant - and reliance was placed on the ruling of the Apex court in the case of Raj Bahadur Naryan Singh Sugar Mills Ltd. Vs. UOI –[1996 (7) TMI 146 - SUPREME COURT OF INDIA] and also on the ruling in the case of Centre of Development for Advanced Computing Vs. CCE, Pune -III – [2002 (2) TMI 105 - SUPREME COURT OF INDIA ] - Demand notice was issued only on 8.2.2005 relating to the period April, 2001 to 12.5.2003 and the same is barred by limitation in view of the fact that Return for May, 2003 submitted on 10.6.2003 - Limitation expired on 9.6.2204 much before the date of issue of show-cause notice. Decided in favor of Assessee.
|