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2016 (1) TMI 263 - CESTAT NEW DELHI

2016 (1) TMI 263 - CESTAT NEW DELHI - TMI - CENVAT Credit of Free supply - MRP based valuation - manufacture of razor and razor blades - inclusion of duty free blades and availing Cenvat Credit - Held that:- There is no dispute regarding valuation of final products cleared. There is no allegation of short payment of duty on account of non-inclusion of free supplied blades in the valuation of final products viz. razor blade combo packed together. Still, the department went ahead and denied the cr .....

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red, which includes the free supplied blades. Equating such free supply to exempted clearance is untenable as already explained. As such, the provisions of Rule 6 of the Cenvat Credit Rules, 2004 has no application here. - Impugned order is unsustainable - Decided in favour of assessee. - Excise Appeal No. E/1728/2006-EX(DB) - Dated:- 18-9-2015 - Ashok Jindal, Member (J) And B Ravichandran, Member (T) For the Appellant : Shri C Harishankar, Sr. Adv For the Respondent : Shri S Naunthuk, AR ORDER .....

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re subjected to MRP based assessment. The appellants were availing cenvat credit on blades and razors. Sometimes, blades are shown as sold "free" in the blister pack with razors. Proceedings were initiated against the appellants for denying cenvat credit on blades cleared free of duty. The case was adjudicated confirming the demand on denial of credit and imposing penalty. On appeal, the Commissioner (Appeals) rejected the appeal. On further appeal, the Tribunal vide Final Order dated .....

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ment took the view that since the blades were supplied free cenvat credit taken on such blades should be reversed. The appellants contended that in their own case, this Tribunal held against them vide reported at 2003 (177) ELT 955 (Tribunal). The said decision was as per the earlier decision of the Tribunal in the case of G.S. Industries reported at 2002 (144) ELT 387 (Tribunal). For the latter period, in respect of G.S. Industries, on similar set of facts, the appeal was filed before this Trib .....

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He further contended that the department proceeded to recover the cenvat credit on blades in terms of Rule 6 of the Cenvat Credit Rules, 2002. Rule 6 has no application in their case as there is no exempted goods involved. 3. Ld. AR reiterated the findings in the impugned order and relied on the decision of the Tribunal in the case of G.S. Industries (supra). 4. Heard both the sides and examined the appeal records. 5. The lower authorities ordered the recovery of irregular credit taken on blades .....

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