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2014 (7) TMI 434 - CESTAT BANGALORECENVAT Credit - Credit on oxygen - oxygen was used in three factories but credit availed in one factory only - credits on other inputs are taken separately - Held that:- Appellants themselves have treated the three factories as different; they have taken separate registration from the department; they have been paying duty when the goods have been transferred from one unit to another and they have also taken Cenvat credit in respect of inputs separately. In view of the fact that the three units in this case were three corporate entities during a portion of the relevant period and the appellants themselves have treated them as three different factories, I consider that none of the decisions cited by learned counsel would help them. Further the appellants themselves have treated them as different factories and availed Cenvat credit separately in respect of the inputs oxygen, in my opinion, it was not correct on the part of the appellant to avail all the credit in respect of oxygen by ML only. Therefore, in my opinion, credit availed by ML in respect of oxygen as input is not admissible. Whether extended period could have been involved in this case - Held that:- when the omission was pointed out, the appellants paid the Cenvat credit and if the department did not initiate any proceeding, the matter would have ended there. In these facts and circumstances, invocation of extended period was not called for. Therefore, I do not find any justification to confirm the demand for the extended period. Once the demand for extended period cannot be sustained, penalty also cannot be sustained. However for the demand for Cenvat credit wrongly availed within normal period, the matter is remanded to the original adjudicating authority for re-quantification of the amount payable for the normal period and interest thereon - Decided partly in favour of Revenue.
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