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2017 (4) TMI 882 - CESTAT HYDERABAD

2017 (4) TMI 882 - CESTAT HYDERABAD - TMI - CENVAT credit - case of Revenue is that the appellant is only a consignee in the invoices. That the invoices were billed to M/s Wanbury Ltd., who did not have a loan license for manufacture of final products using the inputs - Held that: - it is established that the goods were received in the appellant factory who is the manufacture of final products. So also the duty has been paid on the goods pertaining to the disputed invoices. On such score, the De .....

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is filed by appellant being aggrieved by the disallowance of credit on inputs. 2. The appellants are manufactures of Medicaments and are registered with the Central Excise Department on their own account and also on account of certain loan licensee. It was noticed by the Department that the appellants have availed CENVAT credit on two invoices consigned to the appellants but issued in favor of M/s Wanbury Ltd., which is an associate of M/s Bravo Health Care Ltd. M/s Bravo Health Care Ltd., is t .....

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iginal authority confirmed the demand along with interest and also imposed equal amount of penalty. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 3. On behalf of the appellant, the Ld. Consultant Sh. P.C. Anand explained the facts of the case adverting to the two disputed invoices. He submitted that in the present case there is no dispute that inputs have been used by appellant's in the manufacture of final products which were cleared on payment of duty by the app .....

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final products, the Department cannot deny the credit merely stating that M/s Wanbury did not have a loan licencee. Further, the invoices clearly show that the goods have been consigned to the appellant. The Ld. Consultant relied upon the judgments in the following cases: i. CC & CE, Mumbai Vs. Pharmacom Remedies (P) Ltd., [2003 (156) ELT 934 (Tri. Mumbai)] ii. CCE, Ahmedabad-III Vs. Preet Pharma Pvt. Ltd., [2009 (245) ELT 284 (Tri. - Ahmd.)] iii. Universal Medicare Ltd., Vs. CCE, Goa [2003 .....

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issued in the name of M/s Bravo Health Care Ltd., the invoices are issued in the name of M/s Wanbury Ltd., and consigned to the appellant. That therefore, the credit has been rightly denied. 5. I have heard the submissions made by both sides. As argued by the Consultant on behalf of the appellant, there is no dispute with regard to the use of the inputs in the manufacture of final products by the appellant. So also there is no dispute with regard to the duty paid nature on the invoices. The only .....

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nd is reproduced as under: 2. The appellants manufactured medicine named 'phexin' for a loan licensee. They had taken credit on the strength of two invoices which showed the loan licensee as the consignee, and not the appellants. Queries were raised and the assessee explained to the jurisdictional officers that normally the goods were received from the supplier on the invoices showing both the names of the licensee and the manufacturer. In these two cases, by mistake, only the name of th .....

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