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M/s Bihar Raffia Industries Ltd, Shri TC Agarwal, Director Versus Commissioner of Central Excise, Raipur

2015 (10) TMI 2138 - CESTAT NEW DELHI

Denial of CENVAT Credit - revenue came to the finding that since they have no facility to manufacture HDPE/PP Sacks at Pangaon they are not entitled for the credit of duty on inputs. - Held that:- Appellant made certain factual points which could not be considered by the lower Authority as no personal hearing could be conducted in spite of opportunities given to the appellant. Though the appellant pleads that they had compelling reasons for non-appearance the Original Authority is bound by the p .....

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ow the denial of credit is solely dependent on lack of capacity in the appellant unit to cut, print and to make the final HDPE Woven Sacks out of Woven fabric. Further, it is also seen that the appellants have questioned to the factual correctness of the findings of the learned Commissioner in para 4.3 (d) of the order.

Correct appreciation of the factual position is required to arrive at the proper decision. The various accounts maintained by the appellant are to be cross-checked wit .....

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f assessee. - Excise Appeal Nos. 2268-2269 of 2006 - Dated:- 10-8-2015 - Ashok Jindal, Member (J) And B Ravichandran, Member (T) For the Petitioner : Shri B L Narsimhan, Adv For the Respondent : Shri Pramod Kumar, AR (Jt. CDR) ORDER Per B Ravichandran The appellant are manufactures of HDPE/PP Sacks. They have unit at Pangaon, District Raipur and have another unit at Adityapur Industrial Area, Gumhariya, Jamshedpur. The Jamshedpur unit is involved in manufacture of HDPE/PP Woven Sacks from duty p .....

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cleared from Jamshedpur unit also. The Revenue conducted certain investigation in July 2003 and came to the finding that since they have no facility to manufacture HDPE/PP Sacks at Pangaon they are not entitled for the credit of duty on inputs. Accordingly, the show cause notice was issued and the case was adjudicated by the Commissioner. The appellant is before us against the said impugned order. The main point of contention of the appellant is that there are serious factual errors in appreciat .....

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s required as per the provisions of Section 33A of Central Excise Act, 1944. The appellant pleaded that the entire order denying the Cenvat credit on input is on the basis that they have no manufacturing facility for woven sacks. This conclusion was solely based on statement of the owner of the premises. The learned Counsel for the appellant pleads that they did take registration in January 2002 and the nature of activities like cutting, stitching and printing of bags is clearly indicated in the .....

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on various documents and statements to arrive at the conclusion and the appellant unit has no capacity to manufacture the impugned goods as the machinery was not operative. He pleaded that full transaction is only on paper to avail the Cenvat credit. 3. Heard both the sides and examined appeal papers. In the appeal, the appellant made certain factual points which could not be considered by the lower Authority as no personal hearing could be conducted in spite of opportunities given to the appel .....

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hed/finished products like HDPE Woven Fabric and Printed Sacks are duly accounted for in statutory records by the appellant. Now the denial of credit is solely dependent on lack of capacity in the appellant unit to cut, print and to make the final HDPE Woven Sacks out of Woven fabric. Further, it is also seen that the appellants have questioned to the factual correctness of the findings of the learned Commissioner in para 4.3 (d) of the order. On this point, the appellant's submission is as .....

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