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2019 (10) TMI 367

..... of closure of their unit - applicability of provisions of sub-rule 3(5) of CCR Rules, 2004 - HELD THAT:- It is an admitted fact that the appellants have not removed any inputs as such. Rule 3(5) applies or provides for reversal of duty on inputs, which are removed as such. Thus, the show cause notice is mis-conceived as the same is issued alleging that Rule 3(5) of CCR is applicable. Further, the SION norms are not applicable in the facts and circumstances - It is not the case of the Revenue that the appellants have not maintained proper records of receipt of inputs and its utilization. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 53868 of 2018 (SM) - FINAL ORDER NO. 51302 of 2019 - 9-10-2019 - MR. ANIL CHOUDHARY, MEM .....

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..... production, clearance & duty payment of the finished goods. Vide letter dated 16.10.2014, the party submitted month-wise production, clearance, cenvat credit availment & duty payment figures of the finished goods from Jan. 2014 to Oct. 2014. 3. The party submitted ER-1s manually in the old format in the Range office on 11.11.2014. The total value of goods cleared by them for the concerned ten months (Jan. 14 to Oct. 14) added up to ₹ 5,03,07,016/-, total duty amounting to ₹ 60,85,685/- (as per above mentioned ER-1s) inclusive of duty on scrap. As per the ER-1s, the party had manufactured and cleared 425802.77 MT of the final products i.e. PVC films and sheetings. Only ₹ 30,000/- was paid by PLA, vide challan No. 51 .....

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..... etter dated 16.10.2014, they have taken total credit on inputs at ₹ 65,46,495/- and total credit utilised as per the ER-I amounts to ₹ 60,58,493/-. Thus, total credit lying in balance (unutilised) at the time of closure, works out at ₹ 4,88,002/- whereas in the last ER-I for October, 2014, the cenvat credit balance has been shown at ₹ 7,43,606/- which appeared to be incorrect. Further, the appellant had deposited an amount of ₹ 30,000/- by challan dated 30.03.3014 and utilised an amount of ₹ 27,195/- (out of the same - PLA) towards payment of duty, leaving balance of ₹ 2,805/-from the total credit duty liability). It further appeared to Revenue that under the provisions of Rule 3(5) of CCR, 2004, in .....

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..... ot the Rule 3(5) of CCR. 7. Being aggrieved, the appellant is before this Tribunal. 8. Heard the parties. 9. It is an admitted fact that the appellants have not removed any inputs as such. Rule 3(5) applies or provides for reversal of duty on inputs, which are removed as such. Thus, I hold that the show cause notice is mis-conceived as the same is issued alleging that Rule 3(5) of CCR is applicable. Further, I find that SION norms are not applicable in the facts and circumstances. It is not the case of the Revenue that the appellants have not maintained proper records of receipt of inputs and its utilization. Under the provisions of Rule 11 of CCR, (which is not invoked in the show cause notice), the assessee is required to reverse the cenv .....

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