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2015 (11) TMI 205 - CESTAT MUMBAI

2015 (11) TMI 205 - CESTAT MUMBAI - 2015 (330) E.L.T. 575 (Tri. - Mumbai) - Duty demand - Availment of Cenvat credit - Bar of limitation - Held that:- except for one letter dated 17.08.2005 from the Superintendent of Central Excise directing the appellant to produce original copy of RG23A part II, no other information was sought. I also find from the records in response to the letter dated 17.08.2005, appellant informed the Range officer that original RG23A part II was lying with them only. Desp .....

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the appellant s side in May 2006, revenue authorities issued a show-cause notice on 25.03.2011 invoking the extended period for seeking reversal of the amount of ₹ 3,94,950/- which, in my view, is blatantly time barred. The allegations in the show-cause notice are also very bland inasmuch it only said that the assessee deliberately suppressed the fact of recredit which is in contravention of Rule 3 of CENVAT Credit Rules, 2004. - on the fact of such clear cut information given to the depa .....

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ORDER This appeal is directed against Order-in-Appeal No. US/112/RGD/2013 dated 29.04.2013. 2. Heard both sides and perused the record. 3. The issue involved in this case is regarding the Cenvat credit of ₹ 3,94,950/- availed by the appellant suo motu and later on confirmed by the lower authorities as ineligible Cenvat credit, interest thereof and equal amount of penalty. 4. Ld. counsel after giving overall picture of the issue would draw my attention that the entire case is hit by limitat .....

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2006, appellant had written various reminders to the authorities for allowing them to take re-credit as Cenvat credit availed was legal and legitimate. He would submit that none of the correspondence was responded to by the lower authorities. It is his submission that the Adjudicating Authority in this case has directed the appellant to produce various records for coming to a conclusion that credit availed by the appellant at the first instance was eligible could not be done as there was no sho .....

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the appellant was unable to produce any documentary evidence of their claim that they have availed Cenvat credit on the capital goods and spares thereof were eligible to Cenvat credit. He would submit that regarding suo motu credit availed, the Larger Bench held that suo motu credit cannot be availed and appellant has to go through the procedure of refund as amended in Section 11B of Central Excise Act, 1944. 6. Considered the submissions made by both sides and perused the record. 7. The issue .....

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e records that by letter dated 17.10.2000, appellant had informed the Superintendent of Central Excise in charge of Range I, that they were asked to reverse the modvat credit which they have reversed and requested the Superintendent to allow them recredit as they were eligible to do so as per Notification 25/96-CE. The said letter was followed by various letters, last one being 27.01.2006, under which they also requested the departmental authorities to grant them permission for availing recredit .....

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