9911796707
TMI Blog2023 (9) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification 8/2003 dated 01.03.2003 and clearing the goods without payment of duty. Proceedings were initiated against the Appellant vide Show Cause-Cum-Demand Notice dated 15.03.2010 , alleging that they have cleared goods without payment of duty vide three Commercial Bills bearing No.MTW/08/12/06-07 dated 30.11.2006, MTW/09/01/06-07 dated 01.12.2006 and MTW 09/02/06-07 dated 03.12.2006. Accordingly, Central Excise duty of Rs.43,533/- was demanded from them alleging suppression of fact with an intent to evade payment of duty, as they have not shown these three clearances in the monthly ER-1 filed for the month of December, 2006. The Appellant contested the demand of duty proposed in the Notice on the ground that the said removals were ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods cleared by them was much below thr threshold limit of Rs.1.5 Crores. They have utilized the Cenvat Credit availed by them for clearance of the goods manufactured by them only after 04.12.06. As the raw material received on 30.11.06 was sent to job worker under proper document and received back only on 04.12.2006, no credit was utilized by them prior to 04.12.2006. They further contended that the Cenvat Credit available on stock of inputs as on the date of registration has been allowed by Govt. Hence, there was no infirmity in availing of the credit by them on 01.12.2006. Accordingly, they prayed for setting aside the impugned order. 3. The Ld.A.R. reitterated the findings in the impugned order. 4. Heard both sides and perused the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en demanded on the two invoices dated 01.12.06 & 03.12.06, on the ground that they have started taking Cenvat credit w.e.f 01.12.2006. We observe that the Appellant has not utilized any credit till 04.12.2006. We observe that there is no infirmity in availing the Cenvat credit even before the date of Registration. The eligible credit, if any entered in their books of account before the date of registration can be utilized only after taking the Registration. We also observe that credit on stock of inputs lying in the factory as on the date of registration was admissible as per Para 5 of the Instruction contained in Ministry's F. No. 345/2/2000-TRU dated 29.08.2000 . Thus, duty cannot be demanded on the goods cleared vide invoices dated 01.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
