Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 807 - AT - Central ExciseCENVAT Credit - As per Revenue, since the repair of transformer does not amount to manufacture, the appellants were not entitled to avail the credit of duty paid on the transformer oil used for repair purposes - HELD THAT:- Admittedly the present order stands passed in the second round of litigation. When earlier the matter has travelled up to Tribunal and Tribunal in ACCURATE TRANSFORMERS LTD. VERSUS COMMISSIONER OF C. EX., GHAZIABAD [2015 (12) TMI 66 - CESTAT NEW DELHI] had held that inasmuch as there was no proposal in the show cause notice for confirming and appropriating the already reversed cenvat credit, the same cannot be confirmed. As such, we fully agree with the Commissioner (Appeals) that confirmation of the same in remand proceedings was not appropriate. Similarly as regards the second issue, it is noted that whatever duty was payable by the appellant was available as credit to their sister unit in which case extended period of limitation cannot be invoked as rightly held by Commissioner (Appeals) - Similarly the issue of availment of credit on the basis of the invoices which was not signed by the Authorized Signatory was already held by the Tribunal as rectifiable defect and not resulting in denial of cenvat credit to the assessee. Appeal dismissed - decided against Revenue.
|