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M/s Apex Tubes Pvt. Ltd. Versus CCE & ST Alwar

Denial of CENVAT credit - demand of duty along with interest and penalty - Stainless Steel Pipes - entries in RG-1 register - Held that: - The appellant has brought in duty paid pipes and availed the Cenvat credit of the duty paid thereon. However, they appeared to have made a procedural mistake in making entry directly in RG-1 instead of making entry in RG-23 Pt. I. From the elaborate reconciliation chart produced by the appellant of which some sample entries have been verified by me, it is see .....

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the reconciliation chart prepared elaborately by the appellant which indicates disposal of inputs bill of entrywise. For the purposes of carrying out the detailed verifications, I remand the case back to the original Adjudicating Authority. The appellant is directed to render all necessary help and explanation to enable smooth verification of the same. The original Adjudicating Authority will pass orders denovo after considering the claim of the appellant. The appeal is disposed of by way of re .....

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Tariff Act. The allegation in the show cause notice dated 21/3/11 is that the appellant availed irregular Cenvat credit. Vide the order dated 28/2/12, the original Adjudicating Authority Cenvat credit of ₹ 36,08,275/- disallowed and demanded alongwith the interest and imposition of penalty. In the appeal filed against this order the appellant get any relief at the hands of the First Appellate Authority. Consequently, the present appeal has been filed challenging the impugned order of the C .....

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er observed that no Cenvat credit should have been availed by the appellant in as much as finished Stainless Steel Pipes - same goods as are being manufactured by the appellant - have been imported into the factory and subsequently cleared as such. In the proceedings which followed, show cause notice was issued followed by confirmation of demand for disallowing the Cenvat credit taken on the CVD as well as Special Additional Duty of Customs paid by the appellant under bills of entry for import. .....

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he SS Pipes procured served as inputs on which further processes of manufacture were undertaken and cleared on payment of duty. Consequently, the Cenvat credit availed was in order and should be extended to them. However, they admit that when they took the credit of the CVD/excise duty paid on the input pipes, they have made entries by mistake in the RG-1 register maintained for recording the production of goods in the factory. 4. After realizing the mistake, they have prepared a reconciliation .....

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oner (Appeals) in the impugned order has recorded the finding that the dimension of the Stainless Pipes shown processed did not match with the dimension, mentioned in the bills of entry. 5. The learned Consultant appearing for the appellant took pains to explain in detail some of the entries of this reconciliation chart. As a sample (appearing in page 423 of the appeal booklet) he took me through the details of the goods (SS Pipes) imported vide bill of entry No. 585393 dated 11/4/08 for which t .....

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e dimensions are mostly mentioned in millimeters and hence the difficulty in matching the two. 6. The learned Consultant also advanced an alternate argument that even if it is not accepted that the pipes procured from outside were subject to manufacture within the factory, they will be eligible to the credit of the CVD/ED paid under Rule 16 of the Central Excise Rules which permits a manufacturer to bring duty paid goods for being remade, refined, reconditioned or for any other purpose. 7. The l .....

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