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TMI Blog2015 (10) TMI 1556X X X X Extracts X X X X X X X X Extracts X X X X ..... e of cause title from SPL Ltd. to M/s. Somany Ceramics Limited. The necessary registration certificate has been obtained by the appellant from Registrar of Companies. 2. As the appellant has obtained necessary certificate for change of name of the cause title, therefore, we allow the application for change of cause title. Now, the appellant shall be known as Somany Ceramics Ltd. instead of M/s. SPL Ltd. In these terms, the misc. applications are allowed. 3. The appellants are in appeals against the impugned order demanding duty from the appellant along with interest and imposing penalty on all the appellants for non-reversal of the cenvat credit account on 7.8.2003. The facts of the case are that the main appellant is manufacturer of cera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 60/2003-CE dated 29.07.2003, the appellant sought concessional rate of duty although the notification is conditional one, wherein it has been mentioned that the appellant shall not take cenvat credit on inputs which has gone in manufacturing of final products on which the appellant is claiming the benefit of the said notification. It is his contention that the appellant have not credit availed any cenvat credit on 7.8.2003 or thereafter on inputs as they were availing benefit of notification no.60/2003-CE, therefore, the impugned order directing the reversal of cenvat credit on inputs is incorrect. Accordingly, the same is to be set aside. To support this contention, he relied on the decision of the Hon'ble High Court of Himachal Prades ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct. Yet Modvat credit availed on inputs used in destroyed goods is not to be recalled. This is also suggestive of the fact the relevant date for considering exemption from duty of the end product in or in relation to which inputs are used is the date of its receipt in factory and condition is its actual use in or in relation to manufacture of end product by the manufacturer. The chargeability to duty or non-chargeability due to exemption or notified nil rate is to be considered at the stage before goods are actually produced, but on receipt of inputs intended to be used in manufacture of such goods. That being so ultimate clearance of goods at nil rate due to contingency existing at the time of removal does not affect the entitlement tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to reverse the cenvat credit attributable to inputs /input contained in work-in-progress or finished goods lying in their factory is required to reverse or not. In the case of Apco Pharma Ltd. (supra), the issue came up before the Hon'ble High Court of Uttarakhand which is the jurisdictional High Court wherein the Hon'ble High Court has observed as under:- "Upon hearing the ld. Counsel for the parties, the Court is of the view that the scheme of Cenvat Credit Rules makes it apparently clear, especially rule 4, that Cenvat Credit in respect of inputs is required to be taken immediately on receipt of the inputs in the factory of the manufacturer, that is to say, that the Cenvat Credit is required to be taken on receipt of the inp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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