9911796707
TMI Blog2025 (5) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... fly stated the facts of the case are that the appellant are engaged in the manufacture of excisable goods viz. Springs falling under Chapter heading No.73201011 of the Central Excise Tariff Act, 1985. During the course of audit of their records by the Audit Team of the Department, it was noticed that the appellant had cleared imported inputs to their sister concern by reversing cenvat credit availed on such goods; however, the appellant had failed to reverse input credit availed on Special Additional Duty of Customs attributable to inputs cleared 'as such' for the period August 2009 to October 2011. Consequently, a show-cause notice was issued to them on 04.01.2013 proposing to recover cenvat credit amounting to Rs.3,48,18,068/- wrongly ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tumpp Schuele & Somappa Pvt. Ltd. (3S) - 3 units manufacturing other products. The above fact was informed to LTU Commissioner vide letter dated 05.03.2010 wherein request was made to opt out of LTU only for units of 3S w.e.f. 01.04.2010 and there was specific request for continuing under LTU for the units of 4S. The Department erroneously contended that the appellant registered under the LTU Scheme only w.e.f. 16.04.2010 and hence for the period prior to that Rule 12A cannot be made applicable. This finding is erroneous wherein it is wrongly held that Stumpp Schuele has moved into LTU w.e.f. 16.04.2010. * The appellant being registered unit under LTU, the provisions of Rule 12A of the CCR, 2004 is clearly applicable wherein it is specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. Bang.)] v. Sanvijay Rolling & Engineering Ltd. Vs. Commissioner [2018(11) GSTL 344 (Bom.)] vi. Ericsson India Pvt. Ltd. CCE, Jaipur [2019(3) TMI 776 (Tri. New Delhi)] vii. GKN Driveline (India) Ltd. Vs. CCE, Delhi-III [2023(9) TMI 1131 (Tri. Chandigarh)] 4. Learned AR for the Revenue has reiterated the findings of the Commissioner. 5. Heard both sides and perused the records. 6. The issues involved in the present appeal for determination of are whether (i) the appellant are required to reverse cenvat credit taken on Special Additional Duty of Customs (SAD) on clearance of input as such to their other unit; and (ii) extended period of limitation is invocable and penalty imposable. 7. Before proceeding to analyse t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxpayer Unit in this regard are satisfied: Explanation 1. - The transfer challan or invoice shall be serially numbered and shall contain the registration number, name, address of the large taxpayer, description, classification, time and date of removal, mode of transport and vehicle registration number, quantity of the goods and registration number and name of the consignee: Provided that if the final products manufactured or produced using the said inputs are not cleared on payment of appropriate duties of excise leviable thereon or are not exported out of India within the said period of six months from the date of receipt of the input goods in the recipient premises, or such inputs are cleared as such from the recipient premises, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven though they had paid central excise duty and cess on the inputs cleared as such, no liability accrues for not discharging appropriate SAD on the said inputs. 9. It is not in dispute that during the relevant period, the appellant had discharged central excise duty and cess on clearance of input as such from their sister units except SAD amount credit on the inputs. The argument advanced on behalf of the appellant is that since they were operating as an LTU during the relevant period, they were not required to reverse cenvat credit on the inputs when cleared to other registered units under the LTU. In the present case, thus the dispute centers around the fact whether the unit of the appellant registered as an LTU from where the goods wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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