Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 1069 - CESTAT NEW DELHICENVAT Credit - Credit availed during the month of December, 2016 on the basis of invoices which were more than one year old from the date of purchase of inputs - HELD THAT:- It is observed that the notice of hearing was issued by the Commissioner (Appeals) to the appellants for making themselves available for personal hearing before him. However, there is no documents on record proving the service thereof upon the appellant. The appellant was very much responding since the issuance of the SCN. He marked his presence before Original Adjudicating Authority as well. Accordingly, the submission of the appellant for not receiving the notice of personal hearing given by Commissioner (Appeals), that too, prior to the pronouncement of this order in appeal dated 30.04.2021 are opined acceptable. It is the settled law that mere issue or dispatch of notice is not the proof of service of the said notice. Hence cannot be held to be received by the recipient in absence of such proof of service. There is no denial apparent on record about appellant opting out from the Scheme of Cenvat Credit on 31.03.2016 with the reversal of credit lying with them at that time. There is also no apparent denial to the fact that the production initiated again by the appellant in December, 2016 - bare perusal of Rule 3 Sub Rule (2) of Cenvat Credit Rules 2004 makes it clear that the appellant was entitled to claim Cenvat Credit with respect to the inputs contained in the final products lying in the stock on the date when the goods manufactured becomes excisable. In the present case the appellants goods post being manufactured in December, 2016 became excisable in December 2016 itself. Hence, the availment of credit on the inputs of such manufactured goods was very much available to the appellant. Credit allowed - appeal allowed - decided in favor of appellant.
|