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2015 (10) TMI 2395 - CESTAT BANGALORE

2015 (10) TMI 2395 - CESTAT BANGALORE - TMI - CENVAT Credit - appellant was maintaining a common cenvatable register in respect of the inputs used in the manufacture of PD pumps as also in the manufacture of spare parts - spare parts manufactured by them were being cleared on payment of duty by utilizing the CENVAT credit - held that:- there is no dispute on the factual position. Admittedly during the period in question the appellant availed the credit in respect of common inputs used in the man .....

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Arya, Technical Member For the Petitioner : Mr. K. S. Naveen Kumar, Advocate & K.S. Ravi Shankar For the Respondent : Mr. N. Jagadish, Superintendent (AR) ORDER Per : ARCHANA WADHWA The appellant is engaged in the manufacture of PD pumps and its spare parts. Till September 2002, the appellant was working under SSI Notification. After crossing the exemption limit, the appellant came under excise net. During the period October 2002 to February 2003 the appellant availed the CENVAT credit of du .....

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As the appellant was maintaining a common cenvatable register in respect of the inputs used in the manufacture of PD pumps as also in the manufacture of spare parts, Revenue entertained a view that benefit of Notification No.10/2002-CE would not be available to them. When an audit objection was raised by the Revenue, the appellant reversed the CENVAT credit of around ₹ 40,000/- relatable to the inputs used in the manufacture of PD pumps in April 2003. Not satisfied with the said reversal, .....

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not accepted by the lower authorities, who confirmed the demand. On appeal, Commissioner (A) upheld the order of the original adjudicating authority but set aside the penalty imposed upon them. 3. The submission of the learned advocate is that during the relevant period they had taken the total CENVAT credit to the extent of ₹ 91,363/-, in respect of inputs which were used in the manufacture of PD pumps as also in the manufacture of spares parts. Subsequently, the entire credit stands rev .....

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sed for the period during which the same was utilized by them. 4. Learned DR appearing for the Revenue reiterates the stand of the lower authorities and submits that the benefit of the Notification in question was subject to fulfillment of conditions enumerated therein. As per one of the condition, the assessee could not have taken the credit. Inasmuch as admittedly the appellant had taken the credit, the benefit of Notification stands rightly denied to them. 5. At this stage, we note that there .....

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