2018 (5) TMI 1617

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..... and that they had maintained the records in form RG 23 A instead of RG 23(D) - the provisions of Rule 12 of Cenvat Credit Rules 2002, as has been sought to be applied, cannot be invoked against the appellants, accordingly the question of confirming the demands raised does not arise - appeal allowed - decided in favor of appellant.
Mr. M. V. Ravindran., Member (Judicial) Sh. P.M. Dave & Aditya Tripathi, Advocate for the Appellant. Sh. J. Nagori, (AR), for the Respondent. ORDER All these 3 appeals are directed against Order-in-Appeal No. RKA/84-86/SRT-I/2009 Dated 27.02.2009 2. It is seen from records that the findings in the impugned orders findings being same they are being taken up for disposal. Since appeals are raising more or l .....

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..... against said orders, which were rejected on the grounds that, appellant were not in possession of the shop and the premises were not sufficient to hold such huge stock, which was sold. Appellant also raised question of law before the lower authorities in as much that the demands of the Cenvat Credit will not sustain as is already reversed by way of debiting the same in the account maintained and cannot be any further demand. The 1st Appellate Authority dismissed the submission of the appellant and upheld the Order-in-Original. 5. Ld. Counsel appearing on behalf of all the appellants submits that the appellant being traders could have taken Cenvat Credit their books and pass on the Cenvat Credit availed, to the purchasers of the goods by t .....

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..... uming that the appellants are required to pay back Cenvat Credit, it is to be noticed that there is no dispute that they, while invoicing the goods, have debited the amount as registered dealers on the invoices, raised if that be so, the same amount cannot be demanded from the appellant which is the settled law, as the amount stands paid to government of India. (Refer High Tech Glow Mills 2016 (341) E.L.T. 419). In view of the foregoing in the facts of this case and judicial pronouncements on the issue, I hold the impugned Orders are unsustainable and liable to set aside and I do so. The impugned Orders are set aside, the appeals are allowed. (Operative part order pronounced in court on completion of hearing)
Case laws, Decisions, Jud .....

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