TMI Blog2017 (1) TMI 1320X X X X Extracts X X X X X X X X Extracts X X X X ..... imbatore Vs Sutham Nylocots [2014 (11) TMI 496 - MADRAS HIGH COURT], where it was held that Even though the assessee claimed exemption on the ground that they had subsequently registered with the Department, as regards the liability as found in the order of adjudication as well as in the order of the Tribunal, we do not find any justifiable ground to accept the plea of the assessee based on the exemption Notification alone that the registration being not a mandatory one, the assessee would be entitled to the benefit of Modvat credit. Refund allowed - appeal allowed - decided in favor of appellant. - ST/40314/2016 - FINAL ORDER No.42291/2016 - Dated:- 18-11-2016 - Shri Madhu Mohan Damodhar, Member (Technical) Shri Jude Joseph, AC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt judgement cited supra. 4. Heard both sides. While, it is a fact that number of appellate forums have taken a view that cenvat credit in respect of services and inputs/capital goods availed even before registration is very much eligible to the assesseee a contrary view has been taken by the Hon ble High Court of Madras, which is jurisdictional High Court for this Tribunal, in the case of CCE Coimbatore Vs Sutham Nylocots (supra). The relevant portion of the Hon ble Madras High Court judgement is reproduced herein below for ready reference :- 17 . Learned counsel for the assessee placed reliance on the decision of Formica India Division (cited supra). The said decision was also pressed into service before the First Appellate A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation with the Department. Even though the assessee claimed exemption on the ground that they had subsequently registered with the Department, as regards the liability as found in the order of adjudication as well as in the order of the Tribunal, we do not find any justifiable ground to accept the plea of the assessee based on the exemption Notification alone that the registration being not a mandatory one, the assessee would be entitled to the benefit of Modvat credit. 19 . In the circumstances, we set aside the order of the Tribunal that the credit effected on the industrial fabrics could be availed of only after the registration that the assessee had taken, which was not there during the relevant period of time. 5. In the circum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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