Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 343 - AT - Central ExciseDemand of u/s 11D - demand of amount paid under Rule 6(3)(b) of Cenvat Credit Rules as reversed, u/s 11D as recovered from the customers - Held that:- The Larger Bench of the Tribunal in the case of Unison Metals Ltd. (2006 (10) TMI 171 - CESTAT, NEW DELHI), decided the question whether the amount of 8% [in this case 10%] debited from RG 23A Part II in terms of the provisions of Rule 57CC(1) and collected from the customers is required to be debited with the Government in terms of the provisions of Section 11D of the Central Excise Act, 1944. A perusal of the invoices placed on record clearly shows that they have debited their RG 23A account while paying 8% under Rule 57CC and some invoices show debit entry in their PLA. This makes it clear that the appellants have not retained the amount collected from the customers and that they have passed on the amount to the Government as provided under Section 11D of the Central Excise Act. Hence the charge of contravention of the provisions of Section 11D is not sustainable. The amount mentioned in the invoice as stated above was debited in their CENVAT account under Rule 6(b) of CENVAT Credit Rules. So, it was not retained by them and paid to the Government. - Demand cannot be made - Decided against the revenue.
|