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2015 (3) TMI 1100 - CESTAT NEW DELHI

2015 (3) TMI 1100 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - Denial of CENVAT Credit - No goods have been manufactured and cleared during that time by using the inputs in respect of which the cenvat credit has been taken - Held that:- Inputs in respect of which the cenvat credit of ₹ 1,27,95,483/- had been taken, had been received during the period from November, 1997 to March, 1999. As is clear from the chart in para14 of the impugned order, during the period September, 1999 to Au .....

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hed products are still lying in stock, the cenvat credit cannot be denied as cenvat credit is admissible in respect of inputs used in or in relation to manufacture of some final products. The cenvat credit would be deniable only when the inputs are cleared as such which is not the departments case against the assessee. The impugned order, therefore, does not appear to be correct and the appellant have prima facie case in their favour. - Stay granted. - E/Stay/53392/2014 in Appeal No.E/53016/201 .....

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as taken in respect of the various inputs. Since the quantity of the final products was not up to the mark, the manufacturing activities stopped totally in August, 2000. Since then, there has been no manufacture and the plant is lying closed. The appellant, however, have been selling the finished products and the last sale was in April,2008. The department initiated proceedings by issue of five show cause notices for demand of cenvat credit totalling ₹ 1,27,95,483 for the period from Novem .....

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ated 11.11.2004 set aside the orders passed by the Dy. Commissioner. Against the order-in-appeal dated 11.11.2004 passed by the Commissioner (Appeals) and order-in-original dated 31.03. 2004 passed by the Commissioner, the Revenue filed the two appeals, which were disposed of by the Tribunal vide Final Order No.86-87/2010 dated 7.12.2010 by which the matter was remanded to the Commissioner with certain directions for de novo adjudication. The Tribunal in that order has observed that neither the .....

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PTA in respect of which cenvat credit had been taken, had been used. In the de novo order, the Commissioner was directed to adjudicate the show cause notice after giving finding on the above points. In the de novo order dated 23.12.2013, the Commissioner has confirmed the total cenvat credit demand of ₹ 1,27,95,483/- along with interest and has imposed penalty of equal amount on the appellant against which this appeal has been filed along with stay application. 2. Heard both the sides in r .....

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payment of duty, that this fact is not denied by the Commissioner and is clear from para-14 of the impugned order which mentions that during the period from September, 1999 to August, 2009, a total of 1172 MT of PTA, out of 865.90 MTs of PTA had been cleared on payment of duty, that there has been clearances of PTA during the subsequent period also and up to August, 2008 and at present, the stock of finished goods is only about 34 MT, that in view of this, there is no justification for denial of .....

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