Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 145 - AT - Central ExciseBenefit of N/N. 3/2004-CE dt. 08/01/2004 - clearance of pipes - non-fulfillment of notification condition - Held that: - the respondent had procured duty paid inputs for manufacturing of MS pipes. Respondent undisputedly supplied these pipes to the Government organisations by claiming the benefit of Notification No.3/2004 which has been denied as they have not produced essentiality certificate from the authorities as mentioned in the Notification but subsequently produced the certificate; hence the exemption has been correctly extended by the first appellate authority. Demand of CENVAT credit - Held that: - when the appellant sought the benefit of Notification No.3/2004, he did not avail the CENVAT credit on the inputs which were utilised for manufacturing of the said MS pipes; subsequently when the demand of the duty liability was issued by the departmental officers by denying the benefit of the notification and during the course of investigation, they availed the CENVAT credit which was eligible for them and utilised the same for discharge of duty - the entire exercise is of non-eligibility to avail CENVAT credit is a non-est as an extending benefit of exemption of notification therein, no question of CENVAT credit on inputs, the same stance vindicated by the reversal of the amount by the assessee/respondent. Since the benefit of notification was correctly extended, the reversal of CENVAT credit in a form of payment of duty is correct, the question of demand of interest or imposition of penalties does not arise. Appeal dismissed - decided against Revenue.
|