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2017 (5) TMI 1759 - AT - Central ExciseCENVAT Credit - diversion of inputs at Jaipur unit or not - HR Coils - allegations made against the appellant is that inputs HR Coils were procured by them and sent directly to the cutters in Jaipur but the Cenvat credit was availed for such inputs - HELD THAT:- Even though specific evidence are not forthcoming from the records evidencing receipt of the cut HR coils in the appellants factory, the appellant has submitted that they have issued 45 invoices for clearance of the inputs as such and have also paid the Excise duty leviable thereof. From the Chartered Accountants’ certificate submitted by the appellants, it emerges that out of total raw material procured during the disputed period, the significant part has been consumed in the production of final product. It is further evident that books of accounts indicated sale of inputs as such. The duty payment on 45 invoices used by the appellant evidencing clearance of the inputs is not disputed. The total demand raised in the show cause notice and upheld by the lower authorities need to be reduced to the extent of duty already paid for inputs cleared as such - the matter remanded to the original adjudicating authority for considering the plea of the appellant for such reduction of the duty demand. The appellant is free to submit evidence in their possession to substantiate their claim. Appeal allowed by way of remand.
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