Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1479 - AT - Central ExciseCENVAT Credit - inputs - crude menthol - It appeared to Revenue that provisions of Sub-rule (3) of Rule 11 of Cenvat Credit Rules, 2004 would be applicable as on 01.03.2008 and as a result, appellant were not eligible to avail Cenvat Credit of ₹ 95,51,299/- involved in the goods in-process and balance Cenvat Credit would lapse - Principles of natural justice - HELD THAT:- The Original Authority has denied said Cenvat Credit for appellant having not informed the Department about the receipt of duty paid final products back into the factory where as there is no such requirement under said Rule 16. Further the burden of proof is on Revenue to establish that the duty paid goods returned to the factory are subjected to such processes which did not amount to manufacture to deny the Cenvat Credit. The directions of this Tribunal were to disallow such Cenvant Credit which has gone into final product which has been cleared to home consumption without payment of duty in view of said Notification No. 04/2008-CE dated 01.03.2008. The Original Authority did not establish any quantity of final product to have been cleared for home consumption without payment of duty. Appeal allowed - decided in favor of appellant.
|