Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 708 - CESTAT, AHMEDABADStock transfer - Transfer of goods from one unit to another without payment of duty - Held that: - the Assessee has neither maintained any record of manufacture and clearance at their Kajipur unit, nor recorded its receipt and further use at their Kheda unit. Also no excise invoice was prepared for the said movement of the goods and this violation continued for a considerable length of time. Thus, on this count, I do not see any merit in the appeal filed by the Assessee, assailing the impugned order. since the entire amount of duty and interest has been discharged by the Assessee, therefore, they are liable to the benefit of reduction of penalty to 25% of the confirmed demand. With regard to the eligibility of CENVAT Credit on the supplementary invoices issued by Kajipur unit, I find that the issue is covered by the decision of this Tribunal in the case of United Phosphorus Ltd [2013 (11) TMI 1530 - CESTAT AHMEDABAD], where it was held that when there is simply a stock transfer the prohibition under Rule 7(1)(b) will not be applicable - Kheda unit is eligible to the credit on the supplementary invoice issued by the Kajipur Unit. Appeal disposed off - decided partly in favor of appellant.
|