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Action Construction Equipment Pvt Ltd Versus CCE-Delhi-IV

2015 (10) TMI 2209 - CESTAT NEW DELHI

Denial of CENVAT Credit - appellant never manufactured/cleared any MTC - variation of description of goods and their value stated in the Bill of Entry and the invoices - Held that:- It is seen from records that appellants have explained in their reply to the show cause notice that the inputs imported were stock transferred under proper invoices to their sister concern at Palwal Unit. Department has no case that appellant's Palwal Unit is not manufacturing/clearing MTC. So, also there is no case .....

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is given. - allegation that value of inputs in invoices did not match with that in Bill of Entry, is baseless. The other allegation is that the inputs stated in these documents did not match description-wise. In the Bill of Entry, the description is given as "gear box". In the sale invoice it is described as a slew gear box, Hoist gear box. Again in Bill of Entry, the description is slewing Ring whereas in the invoice, the description is slew Ring, S-Ring CBE-1200. I cannot agree with the conte .....

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d:- 27-7-2015 - Sulekha Beevi CS, Member (J) For the Petitioner : Shri Vipin Upadhyay, Adv For the Respondent : Shri G R Singh, DR ORDER Per Sulekha Beevi CS The appeal is filed against the impugned order which upheld the disallowance of CENVAT Credit (Rs. 4,19,2005/-) on inputs. 1. The appellants are engaged in the manufacture of Hydraulic Mobile Crane and Tower Crane and are also availing CENVAT Credit of central excise duty paid on inputs. Pursuant to audit it was observed that appellants had .....

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ld. Hence this appeal. 2. The learned counsel for appellant advanced his arguments both on merits as well as on the issue of limitation. The period in dispute is 2006-2007 and 2007-2008. Regarding the allegation, the MTC was neither manufactured or cleared by the appellants, it is explained by the learned advocate that after import, the inputs (part of MTC) were stock transferred, from their factory premises at Ballabgarh to their sister concern Palwal Unit. The appellants issued invoices in ter .....

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cess paid by the appellants at the time of import of inputs. Such duty element is not shown in the value stated in Bill of Entry but was included in the value shown in the invoices issued at the time of stock transfer. Regarding the issue of limitation, the learned counsel pointed out that the show cause notice did not contain any allegation of suppression or mis-statement on the part of appellants. The show cause notice dated 20.05.2011 is for the period 2006-2007 to 2007-2008. That the appell .....

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or credit. 4. I have heard the submissions and perused the records carefully. The first ground on which credit is denied is that appellant never manufactured/cleared any MTC. The records did not show any sale of MTC. Therefore, credit was denied on the presumption that inputs were not used in the manufacture of MTC. It is seen from records that appellants have explained in their reply to the show cause notice that the inputs imported were stock transferred under proper invoices to their sister c .....

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