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TMI ID= 238908
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2013 (11) TMI 85 - CESTAT KOLKATA

M/s. SMV BEVERAGES Versus COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, JAMSHEDPUR

Availability of CENVAT Credit on plastic crates Waiver of CENVAT Credit and Penalty under Rule 13/15 of the CC Rules - Held that:- The Applicant had availed the CENVAT Credit on plastic crates used in or in relation to the manufacture of beverages in their factory - Following Lumbini Beverages Pvt. Ltd. vs. CCE, Patna [2012 (6) TMI 310 - CESTAT, KOLKATA]CENVAT Credit availed on plastic crates used in the manufacture of beverages, is admissible - the Applicant are able to make out prima facie case for total waiver of the dues - all dues waived and its recovery stayed during pendency of the Appeals - Stay granted.

No.- APPEAL NOs.E/A/923-925/2011

Order No.- ORDER NO.S-504-506/KOL/13

Dated.- July 19, 2013

Citations:

  1. M/s. Lumbini Beverages Pvt. Ltd. Versus Commissioner of Central Excise, Patna - 2012 (6) TMI 310 - CESTAT, KOLKATA

  2. BANCO PRODUCTS (INDIA) LTD. Versus COMMISSIONER OF C. EX., VADODARA-I - 2009 (2) TMI 101 - CESTAT AHMEDABAD

 DR. D.M. MISRA AND DR. I.P. LAL, JJ.

FOR THE APPELLANT: SHRI K.K.ANAND,ADVOCATE

FOR THE RESPONDENT: SHRI S.CHAKRABORTY, A.R.( ASSTT. COMMR.)

ORDER

Per Dr. D. M. Misra;

These Applications are filed seeking waiver of total CENVAT Credit of Rs.62.31 lakh and equal amount of penalty imposed under Rule 13/15 of the CENVAT Credit Rules, 2002/2004.

2. At the outset, ld. Advocate for the Applicant has submitted that the Applicant had availed the CENVAT Credit on plastic crates used in or in relation to the manufacture of beverages in their factory. The demand notice had been issued on the ground that the use of plastic crates comes into effect only after the final product emerges, hence, the Applicant were not eligible to CENVAT Credit on plastic crates. The ld. Advocate submitted that on the very same issue, this Bench had already taken a view in the case of Lumbini Beverages Pvt. Ltd. vs. CCE, Patna - 2012(284) ELT 695 (Tri.-Kol.) and following the decision of the Larger Bench in the case of Banco Products(India) Ltd. vs. CCE, Vadodara-I 2009(235) ELT 636(Tri.-LB), had held that CENVAT Credit availed on plastic crates is admissible.

3. Ld. AR for the Revenue did not produce any judgment contrary to the same.

4. Heard both sides and perused the records. We find that the limited issue involved in this case is the availability of CENVAT Credit on plastic crates used in or in relation to the manufacture of beverages. This Tribunal had already taken a view in the case of Lumbini Beverages Pvt. Ltd. (supra) that CENVAT Credit availed on plastic crates used in the manufacture of beverages, is admissible. In these circumstances, the Applicant are able to make out prima facie case for total waiver of the dues adjudged in both the cases. Consequently, all dues adjudged is waived and its recovery stayed during pendency of the Appeals. Stay Petitions are allowed.

(Dictated and pronounced in the open court.)

 
 
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