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M/s Habasit Lakoka Pvt Ltd Versus CCE, Coimbatore

2015 (10) TMI 278 - CESTAT CHENNAI

Demand of interest - CENVAT Credit - inter unit transfer - revenue neutral situation - period of limitation - Held that:- Appellants not contravened any provisions of CCR. The clearance of inputs amounts to inter-unit transfer of inputs and it is not the case of the department that appellant's Unit-II has utilized the credit. The decision of the Tribunal's Principle Bench in the case of Kesarwani Zarda Bhandar (2007 (2) TMI 531 - CESTAT, NEW DELHI) and in the case of Sona Koyo Steering Systems L .....

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eriasami, Member (T),J. For the Appellant : Mr S Kandasamy, Consultant For the Respondent : Mr K P Muralidharan, AC (AR) ORDER Per: R Periasami: Appellant filed this appeal against the Commissioner's Order dated 30.04.2013. 2. Appellants are manufacturers of Transmission & Conveyor Belts', registered with Central Excise and they have Unit-I and Unit-II located in the same town and availing cenvat credit on inputs and on capital goods. A show cause notice dated 07.03.2012 was issued t .....

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Unit-II. On appeal, the Commissioner (Appeals) upheld the demand and penalty and rejected the appeal of the appellant. 3. Heard both sides. 4. The Ld. Consultant for the appellant reiterated the grounds of appeal and submits that both the Unit-I and Unit-II belongs to the same appellant and they have a common PAN Number and common profit and loss account. The entire inputs were received in their factory and consumed by Unit-I. They duly followed the procedures prescribed under Cenvat Credit Rul .....

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on of facts. He relied upon the following case laws in support of his contention. - Kwality Ice Cream Company Vs. UOI 2012 (281) ELT 507 - Sona Koyo Steering Systems Ltd. Vs. CCE, Delhi 2013 (296) ELT 481 (Tri.-Del.) - Kesarwani Zarda Bhandar Vs. CCE, Allahabad 2007 (219) ELT 606 (Tri-Del.) 5.On the other hand, the Ld. AR reiterated the findings of the Commissioner (Appeals) and submits that the inputs received by the appellant are not inputs intended for manufacture of the final products of Uni .....

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t-I and Unit-II belong to the same company and they followed the procedure stipulated under CCR and reversed the entire credit availed on the inputs cleared as such to their own Unit-I under valid documents. I find the appellants not contravened any provisions of CCR. The clearance of inputs amounts to inter-unit transfer of inputs and it is not the case of the department that appellant's Unit-II has utilized the credit. The decision of the Tribunal's Principle Bench in the case of Kesar .....

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