9911796707
TMI Blog2017 (10) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... der the provisions of Rule 11(2) of CCR, 2004 what is required is to be written off is Cenvat Credit lying unutilized in the Cenvat Credit Register on date of option to avail exemption - Further, the appellant had suo motu deposited the Cenvat Credit on the inputs lying in stock and also given intimation to the Revenue. Such deposit was made prior to issue of show cause notices. Accordingly, the impugned orders are not sustainable. Appeal allowed - decided in favor of appellant. - E/2563 & 2564/2007-EX[DB] - A/71161-71162/2017-EX[DB] - Dated:- 25-9-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri S.S. Dabas (Advocate), for Appellant(s) Shri Rajeev Ranjan (Joint Commr.) AR, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o its payment on the due date itself. 8. Though there was no need but the appellant sent an intimation by UPC dated 01.04.2005, stating therein that he would be availing full exemption with effect from 01.04.2005 in terms of Notification No.8/2003-CE dated 01.03.2003. However, it is alleged that the department did not receive the said letter of intimation dated 01.04.2005. 9. The Department entertained the view that the appellant was not entitled to the exemption under the SSI Notification dated 01.03.2003 on the grounds of non-reversal of the Cenvat Credit of ₹ 2,593/- on 31.03.2005 and non-filing of the intimation that the appellant would be availing full exemption with effect from 01.04.2005. 10. The case of Revenue is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition as provided under Rule 11(2) of CCR 2004, which are mandatory and are to be followed by the assessee at the first stage of opting SSI exemption under the Notification. The appellant's defence dated 08 January, 2007 exclusively based on fulfilment of conditions in Para-2 of Notification No.8/2003, is not relevant and are quite unsustainable because the appellant themselves opted to avail SSI exemption under said Notification and not paying normal rate of duty on goods cleared during the Financial Year 2005 - 2006. 13. Being aggrieved the appellant preferred appeal before learned Commissioner (Appeals) who vide the impugned order. Being a common order have been pleased to uphold the rejection of SSI exemption and confirmed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SC). (iii) In the instant case, all the conditions required to be fulfilled for availing of full exemption have been satisfied and there is no allegation to the contrary. (iv) Exemption under Notification No.8/2003-CE dated 01.03.2003 is not deniable merely on the grounds that the appellant did not pay the amount equivalent to the CENVAT credit involved on utilized inputs, inputs contained in finished goods and in process before exercising the option; and that the appellant did not furnish the details of balance and CENVAT credit as on 01.04.2005. (v) The aforementioned requirement is procedural in nature and for infarction of any procedural requirement, the substantial benefit cannot be denied as per the settled principle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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