2015 (1) TMI 500

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f facts of the case are that the applicant is a 100% EOU. For manufacturing their final product, they are procuring certain inputs from the domestic manufacturers free of excise duty. After receiving the said inputs, they are testing and at times such consignments are rejected and returned to the supplier. However, while returning the goods to the supplier, they were paying excise duty by debiting .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is no requirement that it should be paid in cash only. He also relied upon the Tribunal's decision in the case of Dishman Pharmaceuticals & Chemicals ltd. vs. CCE, Ahmedabad reported in - 2013-TIOL-610-CESTAT-AHM. The learned counsel also stated that they had already intimated the details to the department and, therefore, extended period of limitation cannot be invoked and only a part of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that there was no need to pay any duty when the goods were being returned to the original supplier. By the above process, accumulated cenvat credit got shifted from the applicant to the supplier's unit. We have also considered the Tribunal's decision mentioned by the learned counsel. Keeping in view the overall facts, we direct the applicant to deposit 7.5% of the duty demanded, in cash, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X