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2020 (3) TMI 841 - AT - Central ExciseCENVAT Credit - slag - exempt goods - benefit of N/N. 4/2006-CE dated 01.03.2006 - It is the case of the department that in terms of section 5A(1A) manufacturers are barred to remove absolutely exempted goods on payment of duty and referring to the Board’s Circular No.940/01/2011-CX dated 14.01.2011 - Period of dispute is from November 2009 to August 2014 - HELD THAT:- Reliance can be placed in the case of M/S HINDUSTAN COCA-COLA BEVERAGES PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE [2013 (12) TMI 453 - CESTAT MUMBAI] and M/S NEULAND LABORATORIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, HYDERABAD- I [2013 (11) TMI 1339 - CESTAT BANGALORE]. The Tribunal while dealing with the implication of Board’s Circular dated 14.01.2011 held that there is no provision or Rule under Cenvat Credit Rules, 2004, which puts an obligation on the receiver of goods to ascertain whether duty was payable on the said goods or not by the manufacturer supplier and then avail credit. Even a jurisdictional Central Excise officer at the manufacturers suppliers’ end may not be able to do the same as power of assessment has been taken away even from him. Board’s Circular which has been issued without taking into consideration the implications of the provisions and the instructions, cannot be applied blindly for drawing adverse conclusion against the assessee. It was also held that merely on the strength of the said Circular dated 14.01.2011 Cenvat Credit cannot be denied, when there is no such provision in the Cenvat Credit Rules, 2004. Appeal allowed - decided in favor of appellant.
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