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M/s. Raipur Ferro Alloys Ltd. Versus CCE-Raipur

2016 (3) TMI 349 - CESTAT NEW DELHI

CENVAT Credit pertaining to duty paid on inputs used for the manufacture of non-notified goods - Compounded Levy Scheme - Held that:- No separate accounts were maintained with regard to the raw material meant for the notified goods and the non-notified goods. Obviously, therefore it is not possible for the appellant to establish as to how much of the impugned CENVAT Credit would pertain to the inputs which were used in or in relation to manufacture of non-notified goods. It is trite to say that .....

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Vaibhav Bhatnagar, AR ORDER PER: R.K. SINGH Appeal has been filed against order-in-original dated 29/03/2006. The facts of this case are as under: 1. The appellant was engaged in the manufacture of non-alloy steel ingots, which were covered under the Compound Levy Scheme under Rule 96ZO of Central Excise Rules, 1944 (hereinafter referred to as notified goods ). In accordance with this Rule, duty was paid by them on the basis of Annual Capacity of induction furnace. 2. The assessee was also manu .....

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of ₹ 31,06,416 and reduced the penalty to ₹ 3,00,000. The Tribunal, however, found that the Commissioner had not acted in terms of the Tribunals larger bench decision in Kamakhya Steels (P) Ltd. Vs. CCE Meerut [2000 (40) RLT 575], and remanded the matter to the Commissioner for re-examining the claim for Modvat credit of duty paid on the inputs used in the manufacture of the said non-notified goods. 4. During the relevant period, the assessee had obtained inputs having paid a total .....

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ng the amount deposited in compliance with the stay order, was to be adjusted. 6. The present appeal is in respect of Cenvat Credit of ₹ 2,80,907, which had been availed by the assessee before August, 1997 and was lying unutilized when the Compounded Levy Scheme was introduced. The assessee claimed that the amount be deducted for computation of net duty liability. The Commissioner disallowed deduction of this amount on the ground that the credit lapsed on account of availment of benefit of .....

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& Service Tax, Patna reported in 2013 (287) ELT 131 (Tri.-Kolkata) to the effect that non-notified goods incidentally manufactured were not liable to duty when the assessee was predominantly manufacturing notified goods and paying duty thereon under compounded levy scheme and therefore demand itself would not survive. 3. Ld. DR on the other hand states that the onus to show as to how much of the impugned credit of ₹ 2,80,907/- pertained to inputs which were in respect of non-notified .....

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paid on inputs which were used for the manufacture of non-notified goods should be permitted. In this regard, it is pertinent to mention that it is for the appellant to show as to how much of the credit out of ₹ 2,80,907/- pertained to inputs which were used in or in relation to the manufacture of the non-notified goods. I find that the Commissioner in para 10(ii) has observed as under: No separate prescribed records i.e. RG-23A Part-I & Part-II in respect of non-specified goods were .....

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