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TMI Blog2017 (4) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that the assessee did not produce TR-6 challan, bills of entries or invoices containing the details of duty payment - Held that: - The appellants have enclosed the copies of the official correspondences stating that (page 53 and 51 of the paper book) all the TR-6 challans in question were submitted to the department even before availing the cenvat credit. Since production of challans and eligibility thereof for cenvat credit on capital goods is a question of fact, which needs to be verified, the same is liable to be remanded to the adjudicating authority for verification. The order of the Commissioner is upheld in respect of duty, interest and penalty in relation to raw materials and waste - In respect of the capital goods, the matter is remanded back. On the issue whether the assessee is eligible to take credit on the basis of TR-6 Challans, the Commissioner (Appeals) has given no findings on the same, since the credit has been disallowed in respect of imported capital goods, raw materials and indigenous raw material. We agree with the Commissioner that the issue is superfluous in view of his disallowing the credit. Appeal allowed by way of remand. - E/40187/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l goods and imported raw materials. 4. In so far as Basic Customs duty is concerned, no claim of Cenvat credit thereof was made by the appellants in the Non-EOU status. The appellants only claimed Cenvat credit of the Additional duty of Customs paid on the imported capital goods and raw materials in the non-EOU status. The excise duty paid on the indigenous excisable raw materials were claimed as Cenvat credit in the non-EOU status. 5. On the aforesaid factual matrix, the controversy arose when the department denied cenvat credit of the Additional duty of Customs paid on the imported capital goods and raw materials. Similarly, dispute also arose on Cenvat credit claim of excise duty paid on indigenous raw materials. 6. Appellants' submission is that when the capital goods came from EOU and suffered additional duty of Customs, it is governed by first proviso to Rule 3(1) of the Cenvat Credit Rules, 2004. The Additional duty of Customs so paid is eligible for Cenvat credit at par with the importer of Non-EOU status unit. There cannot be discrimination in view of specific provision contained in first proviso to Rule 3(1) of the Cenvat Credit Rules, 2004. He further says ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13. The appellant has pleaded that the central excise duty paid on indigenous excisable raw material and additional duty of Customs paid on imported raw materials should be allowed because there is neither denial nor barring provision in the Cenvat Credit Rules, 2004 to debar the appellant from taking cenvat credit of additional duty of Customs paid on imported raw materials and excise duty paid on indigenous raw materials. 14. We find from a plain reading of Cenvat Credit Rules 2004 that these rules were framed under section 37 of the Central Excise Act, 1944 to provide for the cenvat credit of duty paid in relation to the manufacture of excisable goods. Rule 3 of these rules specifically enumerates the duty of excise on which the manufacturer is allowed to take cenvat credit. Further, where there are restrictions on availment of cenvat credit, the same have been spelt out in the provisos to Rule 3(1) of Cenvat Credit Rules, 2004. From a reading of these rules, it is clear that the cenvat credit scheme is self contained and scheme spells out inclusion, exclusion and restriction on availment as well as utilization of cenvat credit. 15. The insertion of the proviso relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. -2010(261) ELT 935 (Tri. -Del.) is not applicable to the facts of this case. In that case, the inputs on which cenvat credit was claimed have been used in the manufacture of final products which had been exported. This is not the situation in the instant matter. 19. As regard the admissibility of cenvat credit on imported capital goods (SI.No.3 of the Table at page 6 of OIO), the Commissioner has held that the assessee is eligible to take cenvat credit of ₹ 5,67,390/- of CVD/AED paid on imported machinery and tools. He also held that TR-6 challan is a valid document to take cenvat credit of CVD/AED in respect of the capital goods (Sl.No.3 of the Table at page 6 of OIO). The cenvat credit has been denied on the ground that the assessee did not produce TR-6 challan, bills of entries or invoices containing the details of duty payment. The appellants have enclosed the copies of the official correspondences stating that (page 53 and 51 of the paper book) all the TR-6 challans in question were submitted to the department even before availing the cenvat credit. Since production of challans and eligibility thereof for cenvat credit on capital goods is a question of fact, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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