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M/s. Sangam (India) Ltd. Versus C.C.E., Jaipur-II

2017 (11) TMI 748 - CESTAT NEW DELHI

Recovery of the amount paid by the insurance company as excise duty to the appellant - the appellant has received certain amount on account of excise duty on the capital goods lost in fire on 03.05.2008 and the duty has been demanded by invoking provisions of Section 11D (1A) of Central Excise Act, 1944 - Held that: - Admittedly, as per Section 3 of the Central Excise Act, 1944, duty is to be paid by the assessee on manufactured goods. The capital goods in question were never manufactured by the .....

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re required to pay excise duty thereon. Therefore, there is no double benefit as availed by the appellant. In that circumstance, the impugned order has no merits. - Appeal allowed - decided in favor of appellant. - E/53613/2014-[DB] - A/57029/2017-EX[DB] - Dated:- 3-10-2017 - Mr. Ashok Jindal, Member (Judicial And Mr. B. Ravichandran, Member (Technical) Present for the Appellant: Mr. Amit Jain, Advocate & Mr. Rahul Tangri, C.S. Present for the Respondent: Mr. H.C. Saini, D.R. ORDER PER: .....

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domestically procured capital goods. Against the EPCG licenses the appellant discharged their export obligation and got EODC. Thereafter, on 03.05.2008 a fire took place in the factory premises of the appellant, wherein the capital goods were destroyed. The appellant filed insurance claim with the insurance company as per the agreement with the insurance company for insurance of the capital goods in question, as the claim of insurance include excise duty element, which has been allowed by the i .....

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eived the amount of excise duty from the insurance company. Therefore, they have taken double benefit of duty paid on capital goods which is not available to the appellant and confirmed the demand of amount on account of excise duty paid by the insurance company under Section 11 D (1A) of the Central Excise Act, 1944. 3. Aggrieved with the said order, the appellant is before us. 4. The ld. Counsel for the appellant submits that the facts of the case are not in dispute as the appellant obtained t .....

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cts of the present case. It is also contended that appellant has not taken any double benefit of duty paid on these capital goods as while taking refund of terminal excise duty the appellant was under an obligation to export a certain quantity of goods manufactured by using these capital goods which they have discharged and Insurance Company has paid excise duty on account of replacement of capital goods. Therefore, the appellant have not taken any benefit on the excise duty paid by the insuranc .....

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company on account of excise duty paid on the capital goods. Therefore, they have availed double benefit and whatever duty received from insurance company, provisions of Section 11 D (1 A) are squarely applicable to the facts of this case. 6. Heard the parties and considered submissions. In this case, facts are not in dispute as the appellant against EPCG licence had procured capital goods domestically on payment of duty and have availed refund of terminal excise duty paid thereon. It is also fa .....

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ss of the duty assessed or determined and paid on any excisable goods or has collected any amount as representing duty of excise on any excisable goods which are wholly exempt or are chargeable to nil rate of duty from any person in any manner shall forthwith pay the amount so collected to the credit of the Central Government. 7. On going through said provision, we find that if any person collects any amount in excess of the duty paid on any excisable goods which are wholly exempt. Therefore, it .....

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