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2020 (1) TMI 477 - AT - Central ExciseCENVAT Credit - inputs/capital goods - allegation that MS rounds, MS Tor, MS angles, MS channels, MS flat, MS joist, plywood lead scrap and aluminium scrap received in the factory which are neither inputs nor capital goods and which had not been utilized in or in relation to manufacture of final products - contention of the appellant is that they are exporting cast article of iron and steel and for that they require packing material which they are making from MS Rounds, MS Tor, MS angles, MS channels, MS flat, MS joist, plywood lead scrap and aluminium scrap. HELD THAT:- The learned Commissioner in his finding has not disputed receipt of cenvatable material and their duty paying character. RG-23A Part-I/RG-23C Part-I Register maintained during the material period indicate that the duty paid on material was used entirely. Learned Commissioner has also recorded in his finding that against the spot memo issued to them in course of audit, the said assessee mentioned that the MS Rounds, MS Tor, MS angles, MS channels, MS flat, MS joist, plywood lead scrap and aluminium scrap has been utilized for manufacturing of packing material. Prima facie, we find that the contention is that during the material period, they have exported the quantity of 40,000 MT (Approx.) and the input utilized for the packing material was only 2,000 MT approx. which is only 2%, which is also not disputed by the Commissioner. In such a situation we do not find any substance in the charge that the inputs have not been used in the manufacture of packing materials, which were used as the packing material for export goods. Appeal allowed - decided in favor of appellant.
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