9911796707
TMI Blog2016 (9) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment under Registration No. AAACD1952BXM013 and availed Cenvat facility. The appellant has procured plastic laminated packing pouches as their inputs for packing their finished goods and avail Cenvat credit of Rs. 2,00,879/-. Subsequently, Hon'ble Supreme Court ordered that plastic laminated packing pouches should not be used for packing of Chewing Tobacco. The said order of Supreme Court was pronounced on 11th May, 2011 and the Cenvat credit, stated above, was taken by the appellant in their books of accounts for the period from March, 2009 to March, 2011, much before said pronouncement by the Hon'ble Supreme Court. It appeared to Revenue that since the plastic laminated packing pouches was brought into cannot be used after 11th May, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the appellant. Through Order-in-Original No. 07/DC/N-I/2014-15 dated 23-12-2014, the Original Authority has confirmed the demand of Cenvat credit amounting to Rs. 2,00,879/- under Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Sub-section (1) of Section 11A of Central Excise Act, 1944 and appropriated amount of Rs. 2,00,879/- debited from Cenvat account and further confirmed the demand of interest of Rs. 3,82,811/- under Section 11AA of the Central Excise Act, 1944 and imposed penalty of Rs. 4,01,758/- under Rule 15 of Cenvat Credit Rules read with Section 11A of Central Excise Act, 1944. The appellant preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) has decided the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds of appeal he has submitted a copy of Hon'ble Supreme Court ruling in the case of Collector of Central Excise, Pune Versus Dai Ichi Karkaria Ltd. reported at 1999 (112) E.L.T. 353 (S.C.) wherein the Hon'ble Supreme Court has held that when the credit that has been validly taken, its benefit is available to the manufacturer without any limitation in time the above stated ruling has been relied upon by Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore Versus Tata Advanced Materials Ltd. reported at 2011 (271) E.L.T. 62 (Karnataka) wherein it has been held that there is no provision in the rules which provides for a reversal of the credit by the Excise Authorities except where it has been taken irregula ..... X X X X Extracts X X X X X X X X Extracts X X X X
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