2015 (4) TMI 1220

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... edit Rules 2004 if the input or capital goods have been written off before use then the provision of said rules is applicable - provision under Rule 3(5)(b) of CCR, 2004 are not applicable to the facts of this case. Both the lower authorities have gone beyond the scope of the SCN. Appeal allowed - decided in favor of appellant.
Shri Ashok Jindal, Member (J) Shri Alok Arora, Advocate, for the Appellant. Ms. Ranjana Jha, DR, for the Respondent. ORDER The appellant is in appeal against the rejection of their refund claim by both the lower authorities. 2. The facts of the case are that appellant is manufacturer of motor vehicle part and for smooth functioning of the factory they have obtained plastic bins for movement of goods from .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... but denied refund claim on the premises that as per Rule 3(5)(b) of the Cenvat Credit Rules 2004, the appellant is not entitled to take Cenvat credit on plastic bins. Consequently, reversal of Cenvat credit along with interest is sufficient. On appeal before the ld. Commissioner (A) the order of adjudication was upheld. 3. Ld. Counsel for the appellant submits that show cause notice issued to them on the ground of limitation and same has been accepted by the Adjudicating Authority that refund claim is within time. Therefore, they are entitled for the refund claim. He further submits that provision of the Rule 3(5)(b) of the Cenvat Credit Rules 2004 are not applicable as they have written off these plastic bins in their books of accou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... under Section 11(B) of the Central Excise Act 1994. Said issue has been dealt with before the adjudicating authority during adjudication and it was held that refund claim is not held by bar of limitation. The said order has not been challenged by the Revenue. Therefore, the limitation issue has been settled by the adjudicating authority itself. As there is no issue in the show cause notice whether appellant is required to reverse Cenvat credit or not. Moreover, show cause notice itself clarify as per Rule 3(5)(b) of Cenvat credit Rules 2004 if the input or capital goods have been written off before use then the provision of said rules is applicable. But in show cause notice itself it is mentioned that these plastic bins have been removed a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X