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TMI Blog2018 (8) TMI 1389X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not amount to removal of input as such. Inputs lost during the process of manufacture are not required to be considered for reversal of credit - credit remains allowed. CENVAT Credit - inputs - H.R. coils used in manufacture of capital goods - Held that:- In the present case, the assessee had furnished details of input (H.R. Coils) used in the manufacture of Klin/Stroage Tank. Therefore, there is no reason to disallow Cenvat Credit availed on H.R. Coil used in the manufacture of capital goods - credit allowed. CENVAT credit - duty paying invoices - original copy of STTG Certificate not available - Held that:- The Chief Commercial Manager of South Eastern Railway, Kolkata has issued statement of Service Tax for the month of August ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oposed to demand ₹ 8,42,255/- on account of quantities of Coal, Iron Ore and Iron Ore Fines removed as such during 2014-15 along with interest and for imposition of penalty. The Show Cause Notice also alleged wrong availment of Cenvat Credit amounting to ₹ 1,50,748/- paid by them on importation of steamed Coal along with interest and imposition of penalty. It also alleged wrong availment of Cenvat Credit on Cement and H.R. Coil amounting to ₹ 56,548/- and proposed to recover the same along with interest and imposition of penalty. The Show Cause Notice also proposed to recover ₹ 17,10,582 on account of Cenvat Credit alleged to have wrongly availed on the strength of photocopies of Rail Receipt without Service Tax Cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with Railway Receipts amounting to ₹ 16,43,914/- and held that the assessee has correctly availed credit to the tune of ₹ 16,43,914/- and confirmed the demand of ₹ 66,668/- along with interest and imposed penalty of ₹ 66,668/-. 3. On appeal, the Ld. Commissioner (Appeals) upheld the Adjudication Order. Hence, the present appeal before the Tribunal. 4. The Ld. Consultant appearing on behalf of the appellant assessee submits that regarding the penalties imposed amounting to ₹ 2,33,259/-, ₹ 1,50,748/- and ₹ 37,988/- under Section 11AC, they had already deposited/reversed the said demand along with interest. They have also deposited 25% of the penalty on 14/07/2016 as imposed. The appellant was in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led on inputs, destroyed in natural calamity which includes Cyclone, need not be reversed as it does not amount to removal of goods as such. It is his submission that the assessee cannot be made to reverse the amount of Cenvat Credit availed on inputs destroyed in Cyclone by applying provisions of Rule 3 (5) of Cenvat Credit Rules, 2004. Regarding the Cenvat Credit on H.R. Coils, used in manufacture of capital goods amounting to ₹ 1,85,760/-, the Ld. Consultant submits that the assessee had furnished details of inputs (H.R. Coils) used in the manufacture of Klin/Storage Tank. The amount of Cenvat Credit availed thereon was also furnished in Form E.R.-1 and Form R.G.-23. The facts of utilization of inputs in the manufacturing of capita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Inputs due to Cyclone 2,81,555 2,81,555 3-5 Cenvat Credit on Items used in Manufacture of HR Coils 18,560 18,560 6 Cenvat Credit not supported by valid STTG Certificate 66,668 66,668 Total 3,66,783 3,66,783 (i) Regarding the first issue of loss of inputs due to cyclone, I find that on 13/10/13, several parts of India including Bokaro (Jharkhand), where the manufacturing plant of the assessee is situated, witnessed an extremely severe cyclone Philian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit availed on inputs destroyed in natural calamity including cyclone, need not be reversed as it does not amount to removal of input as such. Inputs lost during the process of manufacture are not required to be considered for reversal of credit. (ii) Regarding H.R. coils used in manufacture of capital goods, this Tribunal in the assessee s own case in appeal No. E/75816/2017 vide final Order No. FO/78687/2017 dated 27/12/2017, has allowed the credit on H.R. Coils used in the manufacture of capital goods. In the present case, the assessee had furnished details of input (H.R. Coils) used in the manufacture of Klin/Stroage Tank. Therefore, there is no reason to disallow Cenvat Credit availed on H.R. Coil used in the manufacture of capital ..... X X X X Extracts X X X X X X X X Extracts X X X X
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