TMI Blog2022 (3) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... e 6 are not applicable in the case of the appellant. Hence, appellant have rightly taken cenvat credit. Once it is held that the appellant has rightly taken cenvat credit and the same is lying in their books un-utilised as on 30.06.2017, when the provisions of CGST Act (GST regime) was implemented w.e.f. 01.07.2017, and thus if the appellant has not taken the un-utilised cenvat credit to the GST regime by filing form TRAN-1, they are eligible to refund of the un-utilised credit in terms of the transitional provision under Section 142(2) and (6) of the CGST Act - Admittedly, in the facts of the present case, appellant has not taken the benefit of transactional provision for transfer of un-utilised cenvat credit to the GST regime. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Exemption during the period prior to 05.05.2015. It is also submitted that the input credit was taken by the Delhi Unit and the material was transferred to the Baddi Unit for job work and the cenvat credit availed as the principal manufacturer. It was also submitted that no stock was available with the appellant at Delhi the goods were cleared under exemption vide Notification No. 12/2012-CE dated 27.03.2012. Show cause notice was issued on 20.09.2016 for disallowing taking of credit of ₹ 48,29,318/- and penalty was also proposed. Appellant had shown the said credit and clearance of goods in the ER-1 return. Appellant filed reply to the show cause notice dated 26.10.2017 requesting alternatively for refund of the unutilised credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal recorded a finding that with respect to claim of shifting of the Delhi unit to their Baddi Unit, finding have not been recorded, and allowed the appeal by way of remand with direction to the Central Excise Authority having jurisdiction over Baddi Unit to record the finding of shifting of Delhi unit to Baddi Unit and also regarding transfer of inputs and capital goods and their accountal, and thereafter pass consequential order in accordance with law. 4. In Miscellaneous Application No. E/RoM/50285/2020 filed by the assessee, it is pointed out that - the appellant have submitted before the Court below that no raw material or work-in-progress is available nor any finished goods was available, the stock being Nil and the fini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Cenvat Credit Rules, in view of the detailed discussion in para 12 of the order of Commissioner (Appeals). 7. Considering the rival submissions, I find that there is error apparent on the face of record. Accordingly, para No. 12 to 15 of the final order dated 01.09.2020 shall stand deleted, and shall be substituted with the following paragraphs. 8. Having considered the rival contentions, I hold that admittedly appellant have manufactured dutiable finished goods, which have been cleared without payment of duty under exemption Notification No. 12/2012-CE to Mega Power Project awarded to a developer Larson Toubro through tariff based competitive bidding. Accordingly, in view of Rule 6(6)(vii), the provision of sub-rule (1), (2), ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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