TMI Blog2023 (3) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... ided in the case of M/S. SRIPATHI PAPER BOARDS VERSUS CCE ST, TIRUNELVELI [2018 (9) TMI 891 - CESTAT CHENNAI], where it was held that the assesse has to necessarily pay an amount equivalent to the credit availed on inputs, inputs in the process of manufacture and inputs in the final products lying in stock either by deducting the amount from the balance available in their books of accounts and, if there is no sufficient balance, then, by way of cash payment. With regard to the balance credit available in the appellant s books after such reversing as on 31.03.2010, if any, is lapsed. In the case of M/S. KOVAI MARUTHI PAPER AND BOARDS, M/S. SARASWATHI UDYOG INDIA LTD, SHRI RAM CARTONS, M/S. SRIVARI PACKAGING INDUSTRIES VERSUS CCE, SA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated against the principal manufacturer for not availing full exemption upto first clearance of 3500 MTs of paper or paperboard or articles thereof in a financial year under Sl.No.90 of Notification No.4/2006-CE dated 1.3.2006 even though they satisfied all the conditions stipulated under S.No.10 of annexure to the said notification. It appeared to the department that duty paid by the principal manufacturer cannot be considered as duty of excise in terms of Rule 3 of Cenvat Credit Rules, 2004; that therefore appellant cannot avail the credit of duty paid by them while purchasing paper and paper board from the principal manufacturer. Show cause notice was issued proposing to deny the credit availed on the inputs purchased by them from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Kovai Maruthi Paper Boards Others Vs CCE Salem. b) Final Order No.41906-41909/2018 dated 30.05.2018 of CESTAT Chennai in the case of Sripathi Paper Board P. Ltd, Sivakasi. c) Final Order No.42293-42294/2018 dated 06.08.2018 of CESTAT Chennai in the case of Akshera Paper Vs CCE Salem It is prayed that the appeal may be allowed. 3. Ld. A.R Ms. G. Anandalakshmi supported the findings in the impugned order. 4. The issue to be decided in this appeal is whether the appellant is eligible to avail the credit of duty paid on the inputs namely craft paper and paper boards purchased from the principal manufacturers. The allegation of the department is that the principal manufacturers / suppliers ought to have availed f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sfaction of both the above conditions. An identical issue came to be decided by this Bench in a batch matter in the case of M/s. Kovai Maruthi Paper and Boards Ors. Vs. CCE, Salem (supra) involving the following issue extracted for the sake of convenience:- 9. The common issue that arises for consideration in all these appeals is whether the assessees are eligible to avail exemption as per the Notification No. 4/2006 under Sl. No. 91 and clear the goods on concessional payment of duty or whether it is mandatory to avail nil rate of duty as provided under Sl. No. 90. This Bench relying on the decision of Balakrishna Paper Mills Others (supra) had thus concluded that the demand raised by the Revenue could not be sustained. On a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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