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2017 (12) TMI 1840 - CESTAT MUMBAICENVAT Credit - transit loss - short receipt of inputs - benefit of credit on duty paid by the input supplier of Bulk Liquid Cargo to the extent such cargo was lost during transit, was denied - HELD THAT:- The issue stands decided against the Revenue, in the same assessees case in the decision of the Tribunal reported as COMMISSIONER OF C. EX., VAPI VERSUS SAVITA CHEMICALS LTD. [2007 (4) TMI 404 - CESTAT, AHMEDABAD] - even though the said decision in the same assessees case were placed before the lower authorities, they have tried to distinguish the same on the technical ground by observing that the appellant have obtained claim for the loss either from the insurance or from the supplier. Accordingly, they have not followed the earlier decision. Such claim of loss from the insurance or from the input supplier has got nothing to do with the assessees entitlement to avail the full CENVAT Credit of the duty paid by the supplier. It may not be out of place to observe here that the input recipient is entitled to the entire duty PAID by the input supplier. The same cannot be varied at the recipients end especially when there is no allegation to show that the goods have been diverted during transit to other person - Admittedly, in the present case, the less receipt of liquid cargo is on account of the transit loss, which is bound to happen in the transportation of the liquid cargo, in which case the credit to that extent cannot be disallowed, especially when there is no variation in the quantum of duty paid by the input supplier. Credit allowed - appeal allowed - decided in favor of appellant.
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