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2015 (10) TMI 2542 - CESTAT NEW DELHI

2015 (10) TMI 2542 - CESTAT NEW DELHI - TMI - CENVAT credit of NCCD - manufacture of chewing tobacco, falling under Chapter sub-heading No.2404.41 of the Central Excise Tariff Act, 1985 - unbranded chewing tobacco purchased from M/s.United Tobacco Co., who availed the benefit of SSI exemption, who on bonafide belief did not pay NCCD. Therefore, the Central Excise Duty not charged in the invoices issued to the appellant - NCCD duty paid on demand by supplier and issued supplementary invoice to th .....

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l Excise Department, admitting the fact and the position that the NCCD was paid by the supplier, after getting itself registered with the Central Excise Department.? - Held that: - Rule 3 of the Cenvat Credit Rules, 2001 permits a manufacturer to take cenvat credit of various duties paid on the inputs and capital goods received in the factory. In clause (v) of Rule 3, it has been specified that National Calamity Contingent Duty (NCCD) leviable under Section 136 of the Finance Act, 2001 is pe .....

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and the duty paid character of the goods are not in dispute, the credit cannot be denied on the ground that the supplier of the goods was not registered with the Central Excise Authorities at the time of supply of goods. - Credit cannot be denied - appeal allowed - decided in favor of appellant. - E/1986/2006 EX. [SM] - FINAL ORDER NO.54118/2015 - Dated:- 1-10-2015 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant : Shri Rahul Tangri, Advocate Present for the Respondent : Shri .....

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e supplier M/s United Tobacco Co. was governed under the SSI scheme, it entertained the bonafide belief that NCCD is not liable to be paid on removal of unbranded chewing tobacco. Therefore, the said supplier did not charge the Central Excise Duty in the invoices issued to the appellant. The jurisdictional Central Excise authorities initiated proceedings against the said supplier for recovery of non-paid amount of NCCD. Thereafter, the supplier deposited the NCCD amount and issued the supplement .....

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ellant against the adjudication order dated 7.7.2004 was upheld by the ld Commissioner (Appeals) vide the impugned order dated 27.08.2004. Hence, the appeal is before this Tribunal. 2. Heard the ld. Counsel for both sides and perused the records. 3. The short question involved in this appeal for consideration by the Tribunal, is as to whether, the credit can be denied on the ground that the supplier M/s. United Tobacco Co. at the time of supply of goods was not registered with the Central Excise .....

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