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BILT Graphics Paper Products Ltd. Versus Commissioner of Central Excise

2017 (12) TMI 385 - CESTAT MUMBAI

CENVAT credit - sometimes there was shortages of supply of inputs and the appellants raised debit note to the supplier - Revenue sought to deny the Cenvat Credit in respect of value attributable to such debit note - Held that: - the credit can be varied only in the circumstances where the suppliers have filed refund of the excess duty paid - In the instant case, the appellants have claimed that the supplier of goods has not claimed any refund. The Revenue has not produced any evidence that suppl .....

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appellant pointed out that they were purchasing inputs and sometimes there was shortages of supply of inputs and the appellants raised debit note to the supplier. Revenue sought to deny the Cenvat Credit in respect of value attributable to such debit note. The said demands of reversal of Cenvat Credit was confirmed along with interest. Penalty under Section 11AC and Rule 15 (2) of Cenvat Credit Rules was also imposed. 2.1 Ld. Counsel argued that debit note was issued inclusive of duty and the su .....

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therefore there cannot be any charge of suppression against the appellant. He argued that the order has been passed without referring to the arguments of the appellant. It was further argued that order-in-original goes beyond the show-cause notice and totally on wrong fact. He argued that the order-in-original challenges the assessment made at the suppliers end which is not within his jurisdiction. He also challenged the findings of the adjudicating authority that there is an element of fraud in .....

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td. 2004 (176) ELT 296 (Tri-Mumbai) c) Bhuwalka Steel Industries Ltd. 2010 (249) ELT 218 (Tri-LB) 2.2 He further argued that the credit taken has not been utilized and therefore, no interest can be demanded. He further argued that extended period of limitation not invocable in this situation. Consequently, no penalty under Rule 11AC can be imposed. 3. Ld. AR relied on the impugned order. 4. I have gone through the rival submissions. I find that the appellants have primarily relied on the decisio .....

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the appellants claim that the same was not done. The appellants have placed reliance on the various case laws like in the case of Jalan Dyeing & Bleaching Mills 2011 (271) ELT 312 (Tri-Mum). In all these cases there was no amount recovered from the supplier.In the case of Salora International Ltd. 2017 (346) ELT 154 (Tri-Del), in para 2 of the said order, the Tribunal observed as follows: 2. We have heard both the sides and perused the appeal records. We note that the Original Authority deci .....

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ut the onus on the appellant to prove that the suppliers did not take any refund of duty as no confirmatory clarification was forthcoming. He proceeded to confirm the demand. We find that the reasoning given by the Original Authority is very strange and legally unsustainable. Admittedly, the appellants paid Central Excise duty on the inputs as per the invoices of the suppliers. It is also recorded that certain debit notes were issued later which resulted in the presumption that the duty actually .....

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