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2016 (8) TMI 541 - CESTAT ALLAHABAD

2016 (8) TMI 541 - CESTAT ALLAHABAD - 2016 (344) E.L.T. 908 (Tri. - All.) - Cenvat credit – manufacture of dry cell batteries – defective batteries in course of manufacture – no duty paid – reversal of cenvat credit in relation to defective dry cell batteries –cbec instruction stating CENVAT credit admissible in respect of the amount of inputs contained in any of the waste, refuse or bye product - Held that: - Even today CBEC instruction stand that CENVAT credit is admissible in respect of input .....

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eready Industries India Ltd, issue in both the appeals is same but for different periods. Appeal No. E/56885/13 is filed against order-in-Appeal No. 374/CE/APPL/NOIDA/2012 dated 20/12/2012 & appeal No. E/55815/2014 (DB) is filed against Order-in-Appeal No. NOI/EXCUS/000/APPL/143/14 dated 25/07/2014. 2. Brief facts of the case are that the appellants are manufacturer of Dry Cell Batteries and availing CENVAT credit facility During the course of manufacture of dry cell batteries defective dry .....

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notice was adjudicated through order-in-original No. 06/ADDL. COMMISSIONER/NOIDA/2012-13 dated 07/06/2012 wherein the original authority held that any CBEC circular based on the provisions of Rule 57D issued earlier have no relevance to the present case and confirmed the demand in the show cause notice and other demand in the notice of ₹ 6,78,201/- for subsequent period from March, 2011 to October, 2011 through show cause notice dated 11.01.2012 totaling to ₹ 53,50,128/- and imposed .....

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posed to recover ₹ 6,68,035/- involved as CENVAT credit gone into defective dry cell batteries through the show cause notice No. V(l5)Adj./Noida./Eveready/l69/12 dated 28.03.13. The said show cause notice was adjudicated through Order-in-Original No. 15-16/ADDITIONAL COMMISSIONER/NOIDA/2013-14 dated 18/07/2013 which on similar set grounds confirmed the demand and imposed penalties. Appellant preferred appeal against the said order which was decided through order-in-Appeal No. NOI/EXCUS/000 .....

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are wasteful goods. The central Excise Rules, 1944 provided through rule 57 D that CENVAT credit availed on inputs going into waste is admissible. There is plethora of judgments wherein it is ruled that there is no authority of law for recovery of CENVAT credit availed on such inputs which ultimately go into waste or in the manufacturer of defective goods. 4. The Learned Counsel for the appellant reiterated their grounds of appeal and further argued that the criteria for admissibility of CENVAT .....

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