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M/s ICPA Health Products Ltd. Versus Commissioners of Central Exise, Customs And Service Tax, Surat-II

2015 (10) TMI 288 - CESTAT AHMEDABAD

CENVAT Credit - reversal of proportionate credit towards exempted goods or the appellant is required to pay 10% amount on the value of exempted goods as per the provision of Rule 6(3) of the Cenvat Credit Rules 2004 - Held that:- the present case is covered by the decision in the case of Swiss Parenterals Pvt. Ltd. vs Commissioner of Central Excise & Service Tax, Ahmedabad [2014 (6) TMI 720 - CESTAT AHMEDABAD] and Global Pharmatech Pvt Ltd. [2011 (1) TMI 234 - CESTAT, CHENNAI]

The onl .....

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pect to OIA No BC/18/SURAT-II/2011 Dated 15.03.2011 under which OIO No. 05/JC/NKS/DEM/2010 Dated 04.09.2015 passed by Adjudicating Authority has been upheld. 2. Sh. Jigar Shah (Advocate) appearing on behalf of the appellant argued that appellant was issued a show cause notice for paying 10% amount on the value of exempted goods under Rule 6 (3) of the Cenvat Credit Rules 2004. That they reversed the entire CENVAT credit taken on the common inputs used for the manufacture of dutiable and exempted .....

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only ask the appellant to pay any additional amount. That appellant vide Letter Dated 28.10.10 filed such intimation under Cenvat Credit Rules 2004 as introduced w.e.f. 08.05.2010 alongwith a Chartered Accountant's Certificate. That as per this intimation and CA's certificate only an amount of ₹ 7,51,124/- was required to be reversed as credit pertaining to common inputs used in the manufacture of exempted final product. Learned Advocate also relied upon the following case laws in .....

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application dated 28.10.2010, alongwith CA's Certificate before Commissioner, was not taken up before the lower authorities. That the fact of having paid the amounts as per amended provisions of Cenvat Credit Rules 2004 effective from 08.05.2010 has to be verified. It was his arguement that if on merit the appeal filed by the appellant is allowed this payments made by the appellant needs verification. 4. Heard both sides and perused the case records. Issue involved in this appeal is whether .....

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applicable to the appellant's case. We, therefore, hold that if Cenvat credit attributable to inputs used in the manufacture of exempted final products is reversed along with interest subsequent to removal of exempted final products, then the appellant cannot be said to have taken credit of inputs used in or in relation to the manufacture of exempted final products, and they need not pay an amount @ 8% or 10% of the sale price of exempted final products. The adjudicating authority has worked .....

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No. E/449/2011 showing Cenvat credit reversed/required to be reversed on inputs used in the manufacture of exempted final products during the material period. The appellant has also placed on record copies of 21 invoices at pages 349 to 370 of the appeal papers of Appeal No. E/449/2011 showing receipt of exempted input (Alpha Beta Arteether) of value of about three crore rupees during the material period, for which no Cenvat credit could be taken. In view of these facts on record, we find that t .....

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o explain their case before deciding the issue of quantum of Cenvat credit in remand proceedings." 4.1 Similarly in the case Global Pharmatech Pvt Ltd. is Commissioner of Central Excise, Chennai (Supra) following was held in Para 2:- "2. We have heard both sides. The period of demand can be split into two for the sake of better appreciation of the dispute: 1) period prior to 1-4-08 and 2) April'08 to Aug'08. The total CENVAT credit availed during the first period is ₹ 34, .....

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er Rule 6(3A) along with interest @ 24% per annum. The assessees have already reversed the credit on input service attributable to the value of exempted goods on the basis of percentage of the value of exempted goods and deriving the same percentage of CENVAT credit availed together with interest (the credit reversed has been verified and interest of ₹ 3,25,655/- was directed to be paid as per Commissioner's letter dt. 25-10-10, and the assessees have paid the above amount of interest) .....

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