9911796707
TMI Blog2017 (11) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... hat: - when the appellant sought the benefit of Notification No.3/2004, he did not avail the CENVAT credit on the inputs which were utilised for manufacturing of the said MS pipes; subsequently when the demand of the duty liability was issued by the departmental officers by denying the benefit of the notification and during the course of investigation, they availed the CENVAT credit which was eligible for them and utilised the same for discharge of duty - the entire exercise is of non-eligibility to avail CENVAT credit is a non-est as an extending benefit of exemption of notification therein, no question of CENVAT credit on inputs, the same stance vindicated by the reversal of the amount by the assessee/respondent. Since the benefit of n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies were sought to be imposed. The adjudicating authority after following due process of law, held that respondent is not eligible for the benefit of Notification No.3/2004 and confirmed the demands raised along with interest and also imposed equivalent amount of penalty; ordered for the recovery of the CENVAT credit availed of ₹ 40,97,586/- with interest and also imposed penalty and imposed penalty on Shri P. Krishna Rao of an amount of ₹ 2 lakhs under the provisions of Rule 26 of the Central Excise Rules, 2002. Aggrieved by such an order, assessee as well as the individual preferred appeals before the first appellate authority. Before the first appellate authority, it was argued that they are eligible for the benefit of Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate authority has not considered the issue on merits of the availment of credit and set aside the demand on the ground totally inapplicable in this case. 4. On consideration of the submissions made by both sides and perusal of records, I find that the respondent had procured duty paid inputs for manufacturing of MS pipes. Respondent undisputedly supplied these pipes to the Government organisations by claiming the benefit of Notification No.3/2004 which has been denied as they have not produced essentiality certificate from the authorities as mentioned in the Notification but subsequently produced the certificate; hence the exemption has been correctly extended by the first appellate authority. 5.1. As regards the CENVAT credit de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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