9911796707
TMI Blog2015 (10) TMI 2520X X X X Extracts X X X X X X X X Extracts X X X X ..... However, as the appellant have made venial breach of the provisions, the penalty of ₹ 5000/- imposed under Rule 27 is confirmed. - Decided partly in favour of assessee - Ex. Appeal No.571/12 - Final Order No. 70334/2016 - Dated:- 17-6-2016 - Mr. Anil Choudhary, Member (Judicial) Shri Bipin Garg, Adv. for the Appellant (s) Shri V. K. Shastri, A.C. (A.R.) for the Department ORDER The Appellant, M/s Bharat Rolling Mills, is in Appeal against Order-in-Appeal No.236/CE/Alld/2011 dated 11.11.2011 passed by Commr. (Appeals) of Central Excise, Allahabad. 2. The facts in brief are that the appellant is a manufacturer of MS Rounds, MS Strips M.S. Square falling under chapter sub-heading 72221119, 72111450 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 8/2003 which provides that a manufacturer shall not avail the Cenvat credit of duty on inputs under Rule 3 or 11 of the Cenvat credit rules used in manufacture of the specified goods, cleared for home consumption during the period of exemption (SSI). Accordingly show cause notice dated 11/3/2010 was issued calling upon the appellant as to why not the Cenvat credit amounting to ₹ 1,30,864/- availed on inputs during the period 01/4/09 to 18/11/09 be not demanded and recovered along with interest under section 11 A read with rule 14 of CCR. It further appeared that the appellant is using simultaneously two books of invoices to clear final products for home consumption with effect from 1/4/09 and it appeared that the same is in violati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g held inadmissible under section 11 A(l) read with rule 11 (2) of CCR along with interest. Further equal amount of penalty was imposed under rule 15 (1) of CCR observing that on the plain reading of rule 3 of CCR, makes it clear that the manufacturer of the final product shall be allowed to take Cenvat credit of the duty paid on inputs lying in stock or in process or contained in final products lying in stock on the date on which the said manufacturer ceased to be exempted. Therefore Cenvat credit is not admissible to the appellant and accordingly, the amount was held recoverable. As regards violation of Rule 11 of CER for it was held that only one copy of invoice book shall be used at the time, unless so allowed by the proper authority. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nied. As regards penalty under rule 27 for the violation of the provisions of Rule 11 for of Central Excise rules, he states that the same was a regular practice by the appellant assessee and never any objection was raised. Further it is an admitted fact that the appellant was utilising 2 sets of books under intimation to the revenue. Further no case of any clandestine activity was found. Accordingly he prays that the penalty is fit to be set aside. 7. The Id.DR relies on the impugned order. He further states that in view of the provisions of Rule 3 to of CCR which provides that Cenvat credit can be taken on the date the assessee starts paying tax for clearances, and not prior to that. Had the appellants taken credit on 18/11/09 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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