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M/s. Rajpura Tin Manufacturing Co. Versus Commissioner of Central Excise, Chandigarh II

2015 (11) TMI 504 - CESTAT NEW DELHI

Reversal of CENVAT Credit - cenvat credit on raw material, work in progress, and raw material contained in finished goods after crossing the exemption (SSI Exemption) limit which Revenue sought to deny to the appellant - Held that:- Appellant has filed a declaration showing quantity of raw material as 125.026 and 53.253 MT respectively. He also filed a declaration of inputs contained in the finished goods as 1,361 MT and 1,848 MT respectively. The scrap lying in the factory is 1.120 MT and 6.015 .....

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finding of the learned Commissioner (Appeals) is that report of the Range Superintendent is afterthought and is not acceptable as appellant has filed declaration at the time of availing cenvat credit on inputs contained in finished goods, work-in-progress and with the job worker. Therefore, I hold that appellant is entitled to take cenvat credit on inputs contained in the process of finished goods and lying with the job worker as per Rule 3 (2) of CCR, 2004. In these circumstances, I hold that .....

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filed against the impugned orders disallowing cenvat credit at the time of availing the cenvat credit on raw material, work in progress, and raw material contained in finished goods after crossing the exemption limit which Revenue sought to deny to the appellant. Appeal No. E/54709/2014 is against the rejection of the refund claim which appellant filed of the Cenvat credit sought to be denied to them (which was paid by the appellant during the proceedings initiated against him). As appeal No. 54 .....

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orker and raw material contained in finished goods and filed a proper declaration before the authorities below. On examination of the declaration, cenvat credit sought to be denied on raw material contained in work-in-progress and finished goods. During the course of proceedings, they also reversed the cenvat credit when pointed out. Later on, show cause notice was issued to the appellant to appropriate the amount reversed by the appellant which was adjudicated by the adjudicating authority afte .....

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ating authority. Therefore the appellant is in appeals before me. 3. Heard the parties. Perused the records. 4. On perusal of the record, I find that appellant has filed a declaration showing quantity of raw material as 125.026 and 53.253 MT respectively. He also filed a declaration of inputs contained in the finished goods as 1,361 MT and 1,848 MT respectively. The scrap lying in the factory is 1.120 MT and 6.015 MT respectively. The total raw material shown by the appellant on which the cenvat .....

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