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2016 (2) TMI 589 - CESTAT MUMBAI

2016 (2) TMI 589 - CESTAT MUMBAI - 2015 (329) E.L.T. 478 (Tri. - Mumbai) - Cenvat credit denied - capital goods removed to the sister concern - extended period of limitation - Held that:- It is undisputed that appellant had availed Cenvat credit of ₹ 83,494/- which is an amount debited by their sister unit while transferring the moulds to them. It is also a fact that during the relevant period in question, i.e., October, 2000 provisions of Rule 57AC(2) of Central Excise Rules, 1944 did not .....

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r availment of 100% Cenvat credit on capital goods if they were to be removed as such to their sister concern or any other place. On merits, find that the appeal fails.

As regards the extended period invoked on an allegation that there was suppression, misstatement with intent to evade payment of duty, find that these allegations are not correct inasmuch, find that in the appellant’s own case, the Additional Commissioner of Central Excise, Kanpur Commissionerate, in an identical issue .....

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my considered view, the show cause notice which invokes the extended period for the demand of ineligible Cenvat credit is blatantly hit by limitation and the findings reached by both lower authorities as to the demand being correct even on limitation, is liable to be set aside on the ground of limitation. - Decided in favour of assessee - E/1330/2011-Mum and Cross Objection No. E/CO/28/2012-Mum - Final Order Nos. A/1796-1797/2015-WZB/SMB - Dated:- 25-6-2015 - Shri M.V. Ravindran, Member (J) Ms. .....

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83,494/- which was the amount of Cenvat credit availed by them as the moulds were received and removed in the same financial year. It is the case of the revenue that appellant could not have availed Cenvat credit of an amount of ₹ 83,494/- and should have availed Cenvat credit of ₹ 41,747/- only in the financial year when they received the moulds from Durgapur unit and balance amount of ₹ 41,747/- in the subsequent financial year. Both the lower authorities have held against th .....

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s allowed of 100% of the duty paid on capital goods and subsequently from 1-4-2000 the provisions were amended to avail Cenvat credit of 100% of the Central Excise duty paid on capital goods, if the same are to be cleared on payment of duty as such or with job worker or sister concern in the same financial year. It is her submission that the period involved in this case is October, 2000 wherein these provisions were not in statute and following the ratio of the Apex Court in Ralson (India) Ltd. .....

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pped by the additional Commissioner by Order-in-Original No. 7/Addl. Comm/MP/2005, dated 22-3-2005 and they had bona fide belief that they can avail the entire amount of Cenvat credit of ₹ 83,494/-. She would draw my attention to the Order-in-Original annexed to the appeal memo. 4. Ld. Departmental Representative, on the other hand, would submit that the appellant had relied upon the judgment of Hindustan Lever Ltd. - 2004 (172) E.L.T. 167 for availing Cenvat credit of the amount of R .....

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apital goods but during the interim period there was no provision and Hon ble High Court of Madras has specifically held so. It is his submission that the confirmation of the demand is correct. 5. I have considered the submission made at length by both sides and perused the records. 6. It is undisputed that appellant had availed Cenvat credit of ₹ 83,494/- which is an amount debited by their sister unit while transferring the moulds to them. It is also a fact that during the rele .....

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