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National Heavy Engg. Co. Op. Ltd., BR Patil Versus Commissioner of Central Excise, Pune

Cenvat Credit - reversal of credit on consumable goods - Held that:- The impugned order records the assertion that the appellant had consumed the said consumables within the factory for fabricating items and paid duty on such fabricated items. The impugned order does not deal with this issue at all. If the appellants have used within the factory for manufacture of fabricated items and paid duty thereon, they would be entitled to credit. - Matter remanded back for verification - Decided partly in .....

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thout reversal of Modvat credit. (ii) gas and electrodes issued to fabricators located within the premises of the appellant. (iii) clearances of bearings to various sites. 2. The learned Counsel for the appellant admitted that the liability for reversal of Modvat credit on the bearings inadvertently cleared as spares without reversal of Modvat credit. He informed that they have paid the said liability even before the issue of show-cause notice. As regards the Sl.No.(i) & (ii) it was asserted .....

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tioned that the quantification in respect of Annexure A-1 comes to ₹ 1,78,897/- whereas the assessee have quantified and debited ₹ 17,629/-. Quantification is based on material code system maintained by the assessee. For carrying out the exercise the assessee was asked to give the code number of each item/parts cleared under transit invoices as mentioned in Annexure A-1. The quantification for Annexure-I works out to ₹ 1,78,897/-. The quantification of amount as per Annexure 2 .....

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remains the same in respect of Annexure-3 . 26. I further find that the assessee have paid the amount of ₹ 5,00,000/- vide PLA debit entry No.381 dat3ed 16/03/99 and also mentioned in their reply to the show cause notice that in case of few of the bearings and HT hardware the Modvat credit is required to be reversed, as Modvat credit is availed on it. This act on the part of the assessee proves that the assessee have accepted the offence. However, in their various submissions the assessee .....

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orked out the duty liability of ₹ 19,95,274/- based on the documents called for from the assessee for the working of the duty liability and the working out of the duty is given in three annexure (enclosed with the show cause notice) are substantiated by the supportive documents. Since the assessee has not substantiated their claim by way of supporting documentary evidences, I am inclined to take the working of duty liability done by the additional Director, DGAE, Zonal Unit (Mumbai) which .....

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the appellant that they had not taken credit on many of the items and in view of the fact that the Deputy Commissioners report substantiates the said claim to a great extent. 3. In view of the above, the impugned order is set aside in respect of Annexure A-1 to the notice and the matter is remanded to the original adjudicating authority to give a specific findings on the assertion made by the appellant that they had not availed the credit on the goods listed in Annexure A-1 to the notice. 4. I .....

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