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Vardhman Stamping Pvt Ltd Versus CCE & ST Ahmedabad

2017 (11) TMI 939 - CESTAT AHMEDABAD

CENVAT credit - credit attributable to trading activity - Rule 6 (3) of CCR, 2004 - Held that: - there is no dispute that trading activity is having no nexus with the manufacturing activity of the appellant, therefore, the said issue is no issue matter. - Whether prior to 1.4.2011, the appellant was entitled to avail cenvat credit on common input services when the appellant is involved in the activity of trading as well as manufacturing? - Held that: - for the period prior to 1.4.2011, the a .....

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ing activity to their financial records which is a public records. No other positive evidence has been brought on record by the Revenue to alleged suppression of facts on the part of the appellant - extended period not invokable - penalty also not invokable. - The matter is remanded back to the adjudicating authority for correct quantification of demand for the period within limitation as per formula prescribed under Rule 6 (3) of CCR, 2004 - appeal allowed by way of remand. - Appeal No. E/1 .....

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iod 2009-10 to December 2013, the appellant availed cenvat credit on common services, namely, Telephone Services, Printing and Stationary, Legal Expenses etc, as the appellant was involved in the manufacture as well as in the activity of high sea sales i.e. trading. Therefore, it was alleged that the appellant is not entitled to avail cenvat credit attributable to their trading activity; consequently they are required to pay 6% of the value of the goods traded by them in terms of Rule 6 (3) of C .....

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e extended period of limitation is not invokable. (c) There is a calculation error to demand @ 6% of the value of trading activity, therefore, the matter be remanded back for proper calculation of demand. 4. On the other hand, the Ld. AR for the Revenue reiterated the findings of the impugned order. 5. Heard both sides and considered the submissions. 6. In this case there is no dispute that trading activity is having no nexus with the manufacturing activity of the appellant, therefore, the said .....

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s Tribunal in the case of Tricity Auto vs. Commissioner of Central Excise, Chandigarh-II 2016 (44) STR 601 (Tri. Chan.). Wherein it has been held that for the period prior to 1.4.2011, the trading activity cannot be an exempted service and provisional Rule 6 (3) of CCR, 2004 has not applicable to the facts of the case. In that circumstances, for the period prior to 1.4.2011, the appellant is not required to either reverse of cenvat credit attributable to trading activity, or liable to pay @ 6 % .....

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has been brought on record by the Revenue to alleged suppression of facts on the part of the appellant, therefore, relying on the decision of this Tribunal in the case of M/s Madhu Silica Pvt. Limited and Ors. Vs. CCE, Bhavnagar vide Final order No. A/1148-1151/WZB/AHD/2010 dated 16.08.2010. which this Tribunal has observed as under:- Though, we find that the appellants have a good case for disposal of appeal on merits yet we restrict ourselves to the limitation issue. Admittedly the demand was .....

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