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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (8) TMI AT This

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2015 (8) TMI 24 - AT - Central Excise


  1. 2024 (9) TMI 1084 - HC
  2. 2024 (6) TMI 1108 - HC
  3. 2024 (9) TMI 240 - AT
  4. 2024 (7) TMI 311 - AT
  5. 2024 (7) TMI 60 - AT
  6. 2024 (6) TMI 507 - AT
  7. 2024 (6) TMI 491 - AT
  8. 2024 (5) TMI 1389 - AT
  9. 2024 (6) TMI 296 - AT
  10. 2024 (5) TMI 410 - AT
  11. 2024 (5) TMI 70 - AT
  12. 2024 (6) TMI 1 - AT
  13. 2024 (4) TMI 559 - AT
  14. 2024 (2) TMI 1301 - AT
  15. 2024 (2) TMI 563 - AT
  16. 2024 (2) TMI 819 - AT
  17. 2023 (12) TMI 1108 - AT
  18. 2023 (12) TMI 953 - AT
  19. 2023 (12) TMI 181 - AT
  20. 2023 (12) TMI 172 - AT
  21. 2023 (10) TMI 1081 - AT
  22. 2023 (10) TMI 349 - AT
  23. 2024 (1) TMI 723 - AT
  24. 2023 (9) TMI 11 - AT
  25. 2023 (8) TMI 1232 - AT
  26. 2023 (7) TMI 261 - AT
  27. 2023 (6) TMI 789 - AT
  28. 2023 (5) TMI 596 - AT
  29. 2023 (3) TMI 1478 - AT
  30. 2023 (3) TMI 131 - AT
  31. 2023 (3) TMI 12 - AT
  32. 2023 (1) TMI 1046 - AT
  33. 2023 (5) TMI 760 - AT
  34. 2023 (1) TMI 1184 - AT
  35. 2022 (11) TMI 1070 - AT
  36. 2022 (11) TMI 40 - AT
  37. 2022 (11) TMI 948 - AT
  38. 2022 (8) TMI 639 - AT
  39. 2022 (6) TMI 468 - AT
  40. 2022 (5) TMI 201 - AT
  41. 2022 (4) TMI 475 - AT
  42. 2021 (11) TMI 339 - AT
  43. 2021 (11) TMI 299 - AT
  44. 2021 (10) TMI 1285 - AT
  45. 2021 (7) TMI 811 - AT
  46. 2021 (5) TMI 441 - AT
  47. 2021 (3) TMI 1050 - AT
  48. 2020 (12) TMI 1124 - AT
  49. 2020 (12) TMI 806 - AT
  50. 2020 (7) TMI 698 - AT
  51. 2020 (9) TMI 503 - AT
  52. 2020 (6) TMI 61 - AT
  53. 2020 (2) TMI 685 - AT
  54. 2020 (2) TMI 606 - AT
  55. 2020 (10) TMI 198 - AT
  56. 2020 (1) TMI 268 - AT
  57. 2019 (12) TMI 550 - AT
  58. 2019 (12) TMI 784 - AT
  59. 2019 (12) TMI 606 - AT
  60. 2019 (10) TMI 848 - AT
  61. 2019 (9) TMI 1375 - AT
  62. 2019 (8) TMI 1874 - AT
  63. 2019 (8) TMI 1188 - AT
  64. 2019 (8) TMI 129 - AT
  65. 2019 (7) TMI 1401 - AT
  66. 2019 (6) TMI 1616 - AT
  67. 2019 (6) TMI 213 - AT
  68. 2019 (4) TMI 169 - AT
  69. 2019 (4) TMI 22 - AT
  70. 2019 (2) TMI 1174 - AT
  71. 2019 (2) TMI 1293 - AT
  72. 2019 (2) TMI 1092 - AT
  73. 2019 (2) TMI 570 - AT
  74. 2019 (2) TMI 598 - AT
  75. 2019 (2) TMI 1229 - AT
  76. 2019 (1) TMI 1919 - AT
  77. 2019 (1) TMI 314 - AT
  78. 2019 (1) TMI 175 - AT
  79. 2019 (1) TMI 54 - AT
  80. 2018 (12) TMI 165 - AT
  81. 2018 (11) TMI 908 - AT
  82. 2018 (10) TMI 1540 - AT
  83. 2018 (9) TMI 1671 - AT
  84. 2018 (9) TMI 316 - AT
  85. 2018 (8) TMI 1448 - AT
  86. 2018 (10) TMI 149 - AT
  87. 2018 (8) TMI 548 - AT
  88. 2018 (8) TMI 1399 - AT
  89. 2018 (7) TMI 1131 - AT
  90. 2018 (7) TMI 339 - AT
  91. 2018 (5) TMI 1303 - AT
  92. 2018 (7) TMI 315 - AT
  93. 2018 (4) TMI 1330 - AT
  94. 2018 (5) TMI 1404 - AT
  95. 2018 (3) TMI 273 - AT
  96. 2018 (3) TMI 985 - AT
  97. 2018 (3) TMI 338 - AT
  98. 2018 (2) TMI 1011 - AT
  99. 2018 (1) TMI 254 - AT
  100. 2017 (12) TMI 389 - AT
  101. 2017 (11) TMI 1391 - AT
  102. 2017 (11) TMI 764 - AT
  103. 2017 (11) TMI 33 - AT
  104. 2017 (11) TMI 338 - AT
  105. 2017 (10) TMI 400 - AT
  106. 2017 (9) TMI 1556 - AT
  107. 2017 (2) TMI 769 - AT
  108. 2017 (1) TMI 231 - AT
  109. 2016 (7) TMI 988 - AT
  110. 2016 (12) TMI 1379 - AT
  111. 2016 (4) TMI 1224 - AT
  112. 2016 (5) TMI 310 - AT
  113. 2016 (8) TMI 436 - AT
  114. 2016 (3) TMI 99 - AT
  115. 2016 (3) TMI 804 - AT
  116. 2016 (6) TMI 866 - AT
  117. 2016 (1) TMI 695 - AT
  118. 2015 (9) TMI 1320 - AT
  119. 2016 (9) TMI 1539 - Commissioner
Issues Involved:
1. Demand of Rs. 24,71,93,529/- under Rule 6(3D) of Cenvat Credit Rules, 2004.
2. Recovery of interest on the confirmed demand.
3. Imposition of penalty of Rs. 24,71,93,529/-.
4. Compliance with procedural requirements under Rule 6(3A) of Cenvat Credit Rules, 2004.

Issue-wise Detailed Analysis:

1. Demand of Rs. 24,71,93,529/- under Rule 6(3D) of Cenvat Credit Rules, 2004:
The appellant, engaged in manufacturing and trading activities, availed Cenvat credit on input services used for both activities. The department alleged non-compliance with Rule 6(3A) and demanded 5% of the value of traded goods, totaling Rs. 24,71,93,529/-. The appellant argued they had correctly reversed the proportionate credit and paid interest, thus complying with Rule 6(3A). The tribunal found that the appellant had opted for the option under Rule 6(3)(ii) and paid the required amount, thus the demand of Rs. 24,71,93,529/- was not justified.

2. Recovery of interest on the confirmed demand:
The department ordered recovery of interest on the confirmed demand. The appellant had already paid interest of Rs. 20,993/- on the reversed credit amount. The tribunal noted that the appellant had complied with the interest payment requirement for any delay, thus no additional interest was warranted.

3. Imposition of penalty of Rs. 24,71,93,529/-:
A penalty equal to the demand amount was imposed under Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. The tribunal found that since the demand itself was not sustainable, the penalty imposed was also unjustified and set it aside.

4. Compliance with procedural requirements under Rule 6(3A) of Cenvat Credit Rules, 2004:
The department contended that the appellant did not comply with procedural requirements such as intimation to the superintendent and monthly provisional payments. The appellant argued that they had provided the necessary information and that procedural lapses should not lead to such a high demand. The tribunal observed that the appellant had substantially complied with the requirements and that procedural lapses, if any, were minor and did not justify the imposition of the demand under Rule 6(3)(i).

Conclusion:
The tribunal concluded that the appellant had complied with the substantive provisions of Rule 6(3)(ii) and Rule 6(3A) by reversing the proportionate credit and paying interest. The demand of Rs. 24,71,93,529/-, interest on this amount, and the penalty were set aside as they were not justified. The appeal was allowed, and the impugned order was annulled.

 

 

 

 

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