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TMI Blog2017 (4) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... ; In Appeal No.E/40187/2014 The brief facts of the case are that the appellants are registered with the Central Excise Commissionerate as an 100% EOU for manufacture of Carbon Brushes falling under Chapter Heading 8585 2000 of Central Excise Tariff Act. Subsequently, they surrendered EOU status on 23.02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pital goods and imported raw materials. 4. In so far as Basic Customs duty is concerned, no claim of Cenvat credit thereof was made by the appellants in the Non-EOU status. The appellants only claimed Cenvat credit of the Additional duty of Customs paid on the imported capital goods and raw materials in the non-EOU status. The excise duty paid on the indigenous excisable raw materials were claimed as Cenvat credit in the non-EOU status. 5. On the aforesaid factual matrix, the controversy arose when the department denied cenvat credit of the Additional duty of Customs paid on the imported capital goods and raw materials. Similarly, dispute also arose on Cenvat credit claim of excise duty paid on indigenous raw materials. 6. Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove, department still disputes the claim of Cenvat Credit both on capital goods as well as raw materials as stated above. That is unsustainable in law. 10. Revenue on the other hand says that in absence of specific provision to allow Cenvat Credit of the duty paid on the indigenous as well as foreign raw materials and also the Additional duty of Customs paid on the imported capital goods upon de-bonding, the appellant is not entitled to such credit. 11. Heard both sides and perused the records. 12. We find that the Commissioner has rejected the request for cenvat credit on the raw material mentioned at Sl.No.1, Sl.No. 2, Sl.No.4 and Sl.No. 5 of the Table at page 6 of the OIO. The Commissioner has held that the assessee is not eligible t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3(1) of Cenvat Credit Rules, 2004. From a reading of these rules, it is clear that the cenvat credit scheme is self contained and scheme spells out inclusion, exclusion and restriction on availment as well as utilization of cenvat credit. 15. The insertion of the proviso relating to cenvat credit on capital goods at the time of debonding of the unit was done in 2008 by way of Notification No. 35/08-CE (NT) shows that the legislative intent at that time was to allow cenvat credit to be taken in respect of the capital goods only at the time of debonding. It also implies that the benefit was not available for inputs and raw materials at the time of debonding because the legislature in its wisdom has not included the raw material or inputs in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, the assessee is not eligible to take Cenvat credit on such waste. 18. Of the Two case laws relied upon by the appellant, the order in the case of Anil special Steel Industrial Area Ltd. -2010 (262) ELT 685 (Tri. -Del.) is in relation to a stay application, which is a prima facie view, and cannot be relied upon while deciding the appeal. The second case law in the case of Agarwal Indotex Ltd. -2010(261) ELT 935 (Tri. -Del.) is not applicable to the facts of this case. In that case, the inputs on which cenvat credit was claimed have been used in the manufacture of final products which had been exported. This is not the situation in the instant matter. 19. As regard the admissibility of cenvat credit on imported capital goods ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the appellants to present their case. 22. In these terms, the appeal is disposed of. In Appeal No.E/40072/2015 23. The demand was raised on two grounds: (i) whether the assessee is eligible to take credit at the time of debonding under Notification No. 22/2003-CE dtd. 31.03.2003 and 52/2003-cus dtd. 31.03.2003, (ii) whether the assessee is eligible in taking credit based on TR-6 Challans. The Commissioner has rejected the plea of the appellants that the reasoning for permitting credit of excise duty paid on indigenous capital goods would equally apply to the credit on imported capital goods and raw materials, His findings are reproduced below: "The contention of the assessee is not acceptable. It is to be noted that a specific pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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