TMI Blog2017 (3) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Cenvat credit again cannot be allowed to the appellant - appeal dismissed - decided against appellant. - E/1326/2011-EX.(DB) & E/845/2012 - Final Order No. 51900-51901/2017 - Dated:- 3-2-2017 - Mr. (Dr.) Satish Chandra, President and Mr. Ashok K. Arya, Member (Technical) Shri Alok Yadav, Advocate - for the appellant Shri Yogesh Agarwal, DR - for the respondent ORDER Both the appeals have been filed against the Order-in-Original No. 20-21/2011 dated 23.2.2011 and No. 63-2011 dated 28.12.2011. 2. The brief facts of the case are that the appellants are the manufacturers of aerated beverages under different brand names like Coke, Fanta, Sprite Limca etc. All the aforesaid goods are dutiable and the appellant doe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Commissioner was intended to rely on Rule 3 but he has not invoked the provisions of Rule 3. But the same has no reference in the show cause notice. He also accepts that the goods transferred from other units were duty paid on MRP basis. The MRP was meant for State of Rajasthan. He also accepts, during the course of arguments, that the necessary Cenvat credit was already availed in the manufacturing unit at Ahmedabad or Mumbai on input services. But his argument is that when the goods have been transferred and stored in Jaipur then the assessee is entitled for the credit of input services on transferred goods. So, finally, he made a request that impugned order may be set aside. To support his argument, he also relied on the ratio laid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e come to Jaipur, they were called under the heading of the trading goods . But fact remains that Cenvat credit pertaining to service has already been availed on the goods at Ahmedabad or Mumbai. When it is so, then again Cenvat credit cannot be provided at Jaipur. In other words, it would amount to double benefit. Thus, the Cenvat credit again cannot be allowed to the appellant. It makes no difference that the duty was paid on the MRP basis meant for Rajasthan. MRP may be at location basis but principle of Cenvat credit will be same. In the instant case, the appellant has already availed Cenvat credit on the services on the goods in question in Ahmedabad or Mumbai then the same cannot be allowed again especially when the appellant is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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