9911796707
TMI Blog2015 (10) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... /s Ram Ratna international paid the duty for non- fulfillment of the export obligation of 6108.48 kgs of import material. The appellant availed the credit of ₹ 3,25,540.00 on additional payment of duty by the merchant exporter for non-fulfillment of the export obligation on the inputs received by them. Thus, it does not amount to availment of the Cenvat Credit twice. The appellant is eligibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under advance licence and scheme subject to final product would be exported. The appellant received 83035 Kgs from M/s. Sterlite Industries and the final product to the quantity of 75418.640 kgs was exported through the merchant exporter M/s. Ram Ratna International. There was a shortfall of export obligation to the quantity of 6108.48 kgs. The exporter paid the duty of ₹ 3,25,540.00 on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that the assessee who is co-licensee and supporting manufacturer of M/s Ram Ratna International had advance license in-validated for procurement of the goods indigenously from M/s sterlite Industeies who have actually imported the goods. The unit have procured raw material viz. Copper indigenously from M/s Sterlite Industries on Excise invoices. There was excess procurement by the lice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 41/-. I also find that in view of Hon ble Cestat s WZB Mumbai judgement in the case of commissioner of Central Excise Mumbai-II V/s Hindustan Composites Ltd referred in 2004 (175) E.L.T 404 (tri. Mumbai) that duty paying challans certified by the concerned Appraiser of Custom House is a valid document to avail the Cenvat credit on CVD and SAD @4%. 3. The Commissioner (Appeals) observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 3,25,540.00 on additional payment of duty by the merchant exporter for non-fulfillment of the export obligation on the inputs received by them. Thus, it does not amount to availment of the Cenvat Credit twice. The appellant is eligible to avail the credit on the basis of the challans authorized by the customs, as held by the Tribunal in the case of Commissioner of Central Excise, Mumbai-II vs H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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