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2016 (6) TMI 618 - CESTAT HYDERABAD

2016 (6) TMI 618 - CESTAT HYDERABAD - 2016 (44) S.T.R. 615 (Tri. - Hyd.) - Levy of penalty - Cenvat Credit - duty paying documents - removal / transfer of capital goods to SSAs - Held that:- The appellant ought to have paid the duty or reversed the credit availed when the capital goods were transferred. The appellant has reversed the credit after passing of the order-in-original. The violation of provision of Rule 3(5) is explicit. - There is no ground for waiver of penalty - Decided against the .....

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cause notice was issued and after due process of law the original authority confirmed demand on two counts. (i) Demand of ₹ 21,62,259/- was confirmed as the appellant had failed to produce proper cenvatable documents. (ii) Demand of ₹ 12,45,185/- was confirmed being the credit taken by appellant on capital goods which were later transferred to other SSAs. The original authority confirmed the above demands along with interest and imposed equal amount of penalty. Hence this appeal. 2. .....

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2004, if the capital goods on which credit has been taken are removed, the provider of output service, shall pay an amount equal to the CENVAT Credit taken on such capital goods or reverse the credit. The appellant transferred certain capital goods to other SSA units after taking credit. The appellantss case is that initially all the capital goods were meant for SSA of Rajahmundry only and hence credit was availed. Some of these capital goods were later shifted to other SSAs of Visakha, Nellore .....

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