9911796707
TMI Blog2025 (2) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals), Central Tax and GST, Greater Noida, has been dismissed. 2. Appellant is engaged in manufacture of moulds and plastic articles falling under Chapters 84 and 39 of the Central Excise Tariff Act, 1985. The appellant was availing the benefit of CENVAT Credit of duty paid on capital goods and inputs used in manufacture of its finished goods. During the course of audit, it was observed that appellant had transferred moulds to another factory for job work without payment of duty. A show-cause noticed was served alleging suppression of facts and demand of duty amounting to Rs. 27,88,702/- on the moulds sent for the job work. The appellant submitted a reply contesting the allegations and claiming that it was not liable to pay any du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned. Submissions were made that it is undisputed that the appellant had manufactured moulds and cleared them without payment of duty under cover of challans and without issuing any invoice, the manufactured goods had not been accounted for in the daily stock account, which was done only with a view to avoid payment of duty. The Notification No. 67/95CE dated 16.03.1995 has no application. Further submissions were made that if only on account of assessee being entitled to CENVAT Credit, if the requirement to pay the duty at first instance is given a go-bye, the scheme of CENVAT Credit would become redundant and every assessee for non payment of service tax or central excise duty on inputs/input services/capital goods would invoke the said p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated. 8. Plea of revenue neutrality, based on the fact that the appellant would be entitled to CENVAT Credit, has also rightly been denied by the Tribunal, as accepting the said proposition would negate the very scheme of CENVAT Credit as every assessee for non payment of duty would claim that on account of entitlement to claim CENVAT Credit, the duty was not paid. Once the plea raised pertains to revenue neutrality, the same plea is sufficient for holding the appellant guilty inasmuch there was no reason in the given case not to pay the duty at the time of clearance of the goods when they were being sent for job work, as required under the law. 9. In view of the above discussion, we do not find any reason to interfere with the well reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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