9911796707
TMI Blog2018 (3) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Tariff. During the audit by the department, it was found that the appellants had taken Cenvat credit of Rs. 5,63,909/- during the year 2008-09 on their own supplementary invoices, which were issued in other party s name. The appellants informed the audit that their customers M/s Track Components Ltd. and M/s Mark Exhaust Systems Ltd. did not agree to pay the amount of duty at the enhanced rate due to increase in the exchange rate of dollar. The appellant had issued supplementary invoices to the said customers but both of them refused to accept the supplementary invoices and returned back the original copies of the invoices. The appellant then availed Cenvat credit on the said supplementary invoices. Revenue felt that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 728 (Tri.Del.) (ii) CCE, Bangalore-II vs. Motorola India Pvt Ltd 2006 (206) ELT 90 (Kar.) (iii) Sopariwala Exports Pvt Ltd vs. CCE, Vadodara-I 2017 (49) STR 195 (Tri.Ahmd.) (iv) J.K. Lakshmi Cement Ltd. vs. CCE, Jaipur-II 2015 (40) STR 618 (Tri.Del.) (v) Ratnamani Metals & Tubes Ltd. vs. CCE, Ahmedabad-III 2014 (35) STR 111 (Tri.Ahmd.) (vi) ICMC Corporation Ltd. vs. CESTAT Chennai 2014 (302) ELT 45 (Madras) (vii) NOCIL vs. CCE, Belapur 2015 (329) ELT 912 (Tri.Mum.) 4. Ld. A.R. on the other hand defended the impugned order and stated that the Cenvat credit can be taken on the supplementary invoices which are issued to the manufacturer and not on the invoices which are issued by the manufacturer himself. He also invited atte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of exceptional circumstances beyond the control of assessee should this not be possible, the intimation should be sent on the next working day; - Along with the intimation of the cancelled invoice sent to the Range Superintendent, the original copy of the cancelled invoice should also be sent. - Triplicate copy of the cancelled invoice may be retained by the assessee in the invoice book so that the same can be produced whenever required by audit parties, preventive parties and other visiting officers." As rightly pointed out by Ld. Commissioner (Appeals) in his order, the appellants did not follow the said instructions while canceling their invoices. They should have sent the cancelled invoice, in original to the jurisdictional R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w the same. In the BDH Industries (supra), it was held that the suo motu credit of duty or refund cannot be taken by assessee without sanction by a proper officer. 7.3 The appellant also relied on the case of Sopariwala Exports Pvt Ltd (supra). I find in the said case, the duty was paid twice on the export goods and the credit was taken after the claim of the assessee for rebate was rejected. As the facts are different from the present case, the ratio of the same is not applicable here. 7.4 The other judgments relied on by the appellant relate to the availment of suo motu credit and as discussed earlier, the same cannot be taken by the appellant without sanction by a proper officer. 8. Considering that there is specific procedure prescri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
