Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 45 - AT - Central ExciseCENVAT credit - revision of price of free of cost materials - supplementary invoice - manufacture of auto parts - job work - whether the appellant is eligible to avail cenvat credit on the inputs received from GMI based on supplementary invoice issued by GMI on 29.06.2006 for the materials cleared from April, 2004 to May, 2006? - Held that: - during the material time the Cenvat Credit Rules do not prescribe any time limit for availing the credit. On the main issue regarding applicability of Rule 9(1)(b) of the said Rules, there has been no proceedings against GMI who issued the said supplementary invoice. There has been no allegation to cover the present supplementary invoice under exclusion of Rule 9(1)(b) for barring the credit. Admittedly, GMI paid additional Central Excise duty on recalculation of the price of various items supplied free of cost to the appellant on a much later date. On their own acceptance they have paid the differential duty and issued supplementary invoice to the appellant who availed the credit. Reliance placed on the decision of Indian Oil Corp. Limited vs. CCE, Kolkata-VI [2012 (2) TMI 421 - CESTAT KOLKATA] where it was held that in the absence of any finding that extra duty payment by the supplier of input has been made on account of the finding regarding fraud, suppression etc. the credit of supplementary invoice cannot be denied - In the present case there has been no proceedings against GMI with reference to the additional duty payment made by them. As such, the denial of credit as per the impugned order is not justifiable. Appeal allowed - decided in favor of appellant.
|