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TMI Blog2021 (10) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the appellant have rightly taken cenvat credit on the installation of 'special doors' for manufacture of drugs under 'good manufacturing practices'. 2. Brief facts of the case are that the appellant is engaged in the manufacture of Pharmaceutical Products (API), (Active Pharmaceutical Ingredients). Appellant is availing credit of input, capital goods and input service and clearing their finished goods on payment of duty. 3. Show cause notice dated 24.01.2019 was issued invoking extended period of limitation for the period 2013-14 to 2016-17 on the following five issues. (a) Less payment of duty on goods sold to sister concern by following the provision of Rule 8 of the Valuation Rule, 2000 - Demand was for Rs. 87,95,178/- (includi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eight'. 7. Learned Counsel Shri Rajiv Srivastava appearing for the appellant urges the following grounds/ submissions, that these are special doors/ windows, which are required to keep the manufacturing premises, hall/ room dust free, as the appellant is manufacturing active drugs / pharmaceutical ingredients for human consumption. Keeping the premises dust free, is required to ensure the good quality of the finished goods, and essential by way of Good Manufacturing Practices (GMP). 7.1. Learned Counsel further relies on the Board Circular No. 943/4/2011-CX dated 29.04.2011. He further relies on the following ruling in the case of:- (i) Ion Exchange (I) Ltd. vs. CCE -2018 (12) GSTL 392 (Tri. Ahmd.) (ii) Alliance Global Services IT Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted fact that the availment of credit was reflected in the record and books of accounts maintained by the appellant in the ordinary course of business. The appellant have filed ER-1 return regularly. The appellants' unit come under LTU (large taxpayer unit) and are paying excise duty of more than several crores annually. Further the issue involved is wholly interpretational in nature and there is no contumacious conduct or suppression of facts or fraud on the part of the appellant. Thus, the show cause notice and the impugned order is fit to be set aside on this ground alone. Admittedly, the appellant have incurred the GTA charges for transfer of their goods to the sister concern (owned by the same company), and such transport charges form ..... X X X X Extracts X X X X X X X X Extracts X X X X
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