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M/s Umax Packaging Ltd. Versus Commissioner of Central Excise And Service Tax, Jaipur-II

2016 (2) TMI 585 - CESTAT NEW DELHI

Eligibility of cenvat credit on the steel item - limitation period prescribed under Section 11A - Held that:- In the present case, no iota of evidence has been brought on record by the Department to prove that taking of cenvat credit by the appellant is attributable to suppression, misstatement, collusion etc., with intent to evade payment of duty. Thus in such an eventuality, the SCN was required to be issued within one year from the relevant date. In so far as the SCN dated 16.04.2010 for the .....

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ributable to such ineligible credit along with interest.

Imposition of penalty under Rule 15(2) of the Cenvat Credit Rules 2004, read with section 11AC of the Central Excise Act 1944 is not justified in the facts and circumstances of the present case, especially in view of the fact that there was no element of suppression, misstatement, collusion, fraud etc., on the part of the appellant to defraud payment of Revenue to the Government exchequer.

To sum up, SCN initiated for .....

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Adv For the Respondent : Mr Devender Singh, DR ORDER Per S K Mohanty Brief facts of the case are that the appellant is engaged in the manufacture of Flexible Roles and Plastic Pouches falling under Chapter 39 of the Central Excise Tariff Act, 1985. During the period April, 2008 to February 2009, the appellant had availed Cenvat Credit of ₹ 2,32,980/- on MS Angles, Channels, Steel Sheets etc., treating the same as input for the capital goods manufactured within the factory. Credit taken by .....

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ging, which are the capital goods for the appellant. He further submits that the angles, channels and steel sheets have been used for making the tanks and its base in the thermal system pipeline and also the same have been used in making tanks for chilling system of machines installed in the plant. According to the Ld. Advocate, by nature of use of the disputed goods, the same should be considered as input, and as such, duty paid on those input goods are eligible for cenvat credit to the appella .....

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has cited the decision of this Bench of the Tribunal in the case of High Tech Equipments & Spares Pvt Ltd. vs CCE Raipur (Final Order No. A/58186/2013-SM[BR] dated 5.11.2013 and CCE Raipur vs Hi-tech Power & Steel Ltd. reported in 2015 (315) ELT 428 (Tri. Del) He further submits that this Tribunal has passed these two decisions based on the judgment of Hon'ble Supreme Court in the case of Continental Foundation Joint Venture vs CCE Chandigarh-I reported in 2007(216) ELT 177 SC. 3. Co .....

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cenvat credit has been denied in the definition clause of 'Input Service' and also by the CBEC in the circular dated 15.1.2002; the SCN has been rightly issued by invoking the extended period of limitation as contained in the proviso to section 11A of the Central Excise Act, 1944. 3. I have heard the Ld. Counsel for both the sides and perused the records. 4. The dispute regarding eligibility of cenvat credit on the steel items has so far not been attainted finality, and as such, there wa .....

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