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2016 (1) TMI 1010 - CESTAT AHMEDABAD

2016 (1) TMI 1010 - CESTAT AHMEDABAD - TMI - Denial of CENVAT credit - appellant submits that there is no dispute that the appellant received the inputs and recorded in RG23A Pt. I register within 6 months as provided under Rule 57 G of the erstwhile Central Excise Rules, 1944 and therefore, there is no reason to deny the CENVAT credit - Held that:- There is no dispute that the appellant received the inputs in their factory in the month of May 1999 and recorded in RG23A Pt.-I register. Rule 57G .....

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e - Appeal No. : E/476/2010 - Order No. A/11886 / 2015 - Dated:- 4-12-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) For the Petitioner : Shri S. R. Dixit, Advocate For the Respondent Shri N. Satwani, Authorised Representaive ORDER PER: P.K. DAS The relevant facts of the case, in brief, are that the appellants were engaged in the manufacture of Reduction Gears and Parts thereof classifiable under Chapter 84 of the Schedule to the Central Excise Tariff Act, 1985. They received inputs from M/s Tisco in th .....

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Tisco returned back of the invoices after rectification. A Show Cause Notice dated 18.09.2003 was issued proposing to deny the CENVAT credit of ₹ 21,17,996.31 alongwith interest and to impose penalty for the period August 1999 to February 2000. The adjudicating authority confirmed the demand of CENVAT credit of ₹ 21,17,996.31 alongwith interest and imposed penalty of equal amount of Cenvat. By the impugned order, the Commissioner (Appeals) upheld the adjudication order. 2. The Learn .....

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allowed the appeal. Revenue filed appeal before Hon ble Gujarat High Court. By Judgement dated 23.09.2005 in Tax Appeal No. 415/2004, the Hon ble Gujarat High Court dismissed by the appeal filed by the Revenue. He further submits that on the identical issue, the Tribunal consistently viewed that the time limit of 6 months from the date of issue for duty paying document applied to receipt of the inputs in the factory and not to the process of taking the credit. It is submitted that the Tribunal .....

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, the Learned Authorised Representative on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). He drew the attention of the Bench, the relevant provisions of Rule 57G of the erstwhile Central Excise Rules. He submits that there is a correction in the record in respect of credit in RG23A Pt.II. He relied upon the decision of the Tribunal in the case of Panjon Limited vs Commissioner of Central Excise, Indore 2005 (192) E.L.T. 583 (Tri.-Del.). He also relied upon the decis .....

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ied in Sub Rule 3 of the said Rules. The Tribunal in the case of Commissioner of Central Excise, Hyderabad vs Aurobindo Pharma Ltd. 2001 (127) E.L.T. 786 (Tri.- Chennai) held that time limit of 6 months from the date of issue of duty paying document applied to receipt of goods in the factory and not to the process of taking the credit. The relevant portion of the said decision is reproduced below:- 4. On a careful consideration of the submissions and material on record, we find that - (a) The cr .....

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ected to by the audit officers and corrective measures were taken by them and this delay in obtaining copies of the documents i.e. Bill of Entry in this case was contributed by the department also. The credit taken originally was well within the period of six months from the date of issue of the document. It was only that the amounts of duty credit taken were promptly reversed and thereafter they are entitled to take the same when the correct document has been received. We cannot find correction .....

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in the factory have been effected within six months period, if credit in part one register taken and part two has not been taken for some reason, these credit entries are not completed within a period of six months and it takes more than six months, we cannot find any reason to bring any bar in Rules as envisaged in the present appeal. 5. The Tribunal in the appellant s own case for the earlier period following the decision of the Aurobindo Pharma Ltd. (supra) allowed the appeal. The relevant po .....

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nd allowed following the above decision. Revenue filed appeal against the above order before the Hon ble Gujarat High Court. By judgement dated 23.09.2005 in Tax Appeal No. 415/2004 (Commissioner of Central Excise and Customs-Vadodara-I vs M/s. Elcon Engineering Co. Ltd.) the Revenue appeal was dismissed. The relevant portion of the said decision is reproduced below:- Mr. Bipin Bhatt, learned Advocate appearing on behalf of the appellant submits, under instructions, that the earlier statement, a .....

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