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M/s Super Cassettes Industries Ltd. Versus C.C.E., NOIDA

2016 (10) TMI 107 - CESTAT ALLAHABAD

Invokation of extended period of limitation - Demand and recovery of Cenvat credit - removal of credit availed shrink packing machine which was received by them from their another unit to their own third unit without reversal of Cenvat credit. intention to evade payment of duty - Held that:- I find that within the parameters of the law laid down by Hon'ble High Court at Allahabad as ruled in the above stated case of Commissioner of Central Excise and Service Tax Vs. Triveni Engineering & Industr .....

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ppellant - E/1341/2009-EX (SM) - Final Order No. 70492/2016 - Dated:- 14-7-2016 - Shri Anil G. Shakkarwar, Member (Technical) For the Appellant: Shri Atul Gupta & Shri Hrishikesh, Advocate For the Respondent: Shri Pawan Kumar Singh (Superintendent) A.R. ORDER The present appeal is preferred against Order-in-Appeal No.101/CE/NOIDA/09 dated 30.03.2009 passed by Commissioner (Appeals) Customs and Central Excise, Meerut-ll (NOIDA). 2. The brief facts of the case are that the appellants are engag .....

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ter dated 25/10/2007 appellant informed the Superintendent of Central Excise having jurisdiction over their unit that it has been held in the case of Madura Coats Pvt. Ltd. Vs. Commissioner of Central Excise, Tirunelveli reported at 2005 (190) E.L.T. 450 (Tri.-Bang.) by Hon'ble Tribunal that when any machinery is put to use for some period and then the machinery is sold then there is no need to reverse Cenvat credit and further claimed that they have not contravened Rules 3(5) of Central Exc .....

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of Cenvat Credit Rules, 2004 read with Section 11A of Central Excise Act, 1944. The said show cause notice was adjudicated through Order-in-Original No. 25/J.C./Noida/2008 dated 11.09.2008 by Joint Commissioner of Central Excise, NOIDA. Appellants contended before the original authority that as held in the case of Madura Coats Pvt. Ltd. and others pronouncement they were not required to reverse the Cenvat credit on used capital goods removed from their unit to another unit and they also stated t .....

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hat during the relevant period there were large number of pronouncements including one in the case of Madura Coats Pvt. Ltd wherein it was held that if the capital goods are put to use and then cleared then Cenvat credit is not required to the reversed. 4. The Id. Counsel for the appellant has argued that a lot of debate has taken place over the years about the interpretation of the phrase "As such" used in the said Rules. He further argued that audit was conducted on 06/01/2007 and sh .....

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reported at 2015 (317) E.L.T. 408 (All.) wherein the Hon'ble High Court has observed as follows:- " 3. Having heard the learned counsel for the appellant on merit, we find that a show cause notice was issued under Section 11A of the Central Excise Act, 1944 alleging that the assessee for the period 2006-07, 2007-08 and 2008-09 had wrongly taken/utilized Cenvat Credit amounting to ₹ 13,35,804/-. We find that an audit was conducted in the month of March, 2010 and a show cause .....

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applicable because the show cause notice does not indicate that there was deliberate act of suppression of fact, fraud, mis-statement, etc. committed by the assessee. Mere act of omission by the assessee without there being any intention to evade payment of tax cannot be a ground to invoke the proviso to Section 11A of the Act, especially when the evasion came to the notice of the department when the audit was conducted in the month of March, 2010." 5. They have further submitted that as pe .....

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