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TMI Blog2015 (1) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty in the specified circumstances. - Held that:- In this case, the applicant is not the manufacturer of the goods in dispute. We also note that when the inputs were originally cleared by the supplier, no excise duty was paid and hence no cenvat credit was taken by the applicant. Prima facie, to us it appears that there was no need to pay any duty when the goods were being returned t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceiving the said inputs, they are testing and at times such consignments are rejected and returned to the supplier. However, while returning the goods to the supplier, they were paying excise duty by debiting the duty amount in the accumulated cenvat credit available with them. 2. The Revenue's objection is that under Rule 3(4) of the CENVAT Credit Rules, cenvat credit can be utilized for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in - 2013-TIOL-610-CESTAT-AHM. The learned counsel also stated that they had already intimated the details to the department and, therefore, extended period of limitation cannot be invoked and only a part of the demand is within the normal period of limitation. 4. The learned AR, on the other hand, opposed the application on the grounds that since no duty was paid on the inputs at the time of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the supplier's unit. We have also considered the Tribunal's decision mentioned by the learned counsel. Keeping in view the overall facts, we direct the applicant to deposit 7.5% of the duty demanded, in cash, within a period of eight weeks and report compliance on 19.01.2015. On payment of the said duty, there would be stay on the recovery of the balance amount of duty, interest and pena ..... X X X X Extracts X X X X X X X X Extracts X X X X
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