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TMI Blog2022 (5) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... t? - HELD THAT:- Tribunal had followed the decision in the case of EXIDE INDUSTRIES LTD. VERSUS COMMISSIONER OF C. EX., HALDIA [ 2008 (1) TMI 190 - CESTAT, KOLKATA] and allowed the appeal filed by the assessee. The decision in Exide Industries appears to have attained finality and the Tribunal had been consistently following the said decision in other cases as well. In one such case, COMMISSIONER OF CENTRAL EXCISE, KOLKATA-VI VERSUS M/S. COATES OF INDIA LTD. [ 2018 (7) TMI 251 - CESTAT KOLKATA] , the learned Tribunal had followed the decision in Exide Industries. The decision in Coates of India Limited was appealed against by the revenue before this Court and Hon ble Division Bench by judgment COMMISSIONER OF CENTRAL EXCISE, KOLKATA-VI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Cenvat Credit Rules, 2001/2002 as were in force at the material point of time availing of Cenvat Credit on inputs received on stock transfer was not admissible ? 2) Whether purchase of inputs and maintaining a record inventory of the inputs so purchased are mandatory conditions to be fulfilled for availing Cenvat Credit on inputs received by a manufacture prior to February 28, 2003? 3) Whether the learned Tribunal erred in not holding that the respondent had not discharged their buden of proof fulfillng the criterion of keeping a records on inventory of th inputs purchased by them while availing Cenvat Credit? We have heard Ms. Manasi Mukherjee, learned standing Counsel appearing for the appellant/revenue and Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise Rules, 1944, whether sale was prerequisite for availing modvat credit in respec tof stock transfer to one unit by another, the ratio laid down in the Judgment governs the field and applies to the Appellant. He specifically drew attention of the Bench to definition of input under Rule 57AA of Central Excise Rules, 2000 and submitted that said input is not required to be purchased by a unit claiming CENVAT credit. He further argued that 57AB permits a manufacturer to avail credit without any embargo of sale . Similarly 57AC provides conditions for allowing CENVAT credit. Nowhere in the Rule, essential condition of purchase is required to be satisfied. Use of input being a requirement for grant of CENVAT credit, mode ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CENVAT Credit Rules, 2002 w.e.f. 1-3-2003. But Notification No. 27/2000, dated 31-3-2000 which sought to amend CENVAT Credit Rules, 2000 does not prohibit to read the said substitution for the period earlier to that, under challenge. Definition inputs under Rule 57A of Central Excise Rules, 1944 read with Rule 57B and conditions laid down by Rule 57AC nowhere warranted purchase is sine qua non. Therefore Notification No.13/2003, dated 1-3-2003 guides to appreciate legislative intention. Further, decisions cited by learned Counsel also brings its case in all four. When a levy is not expressly designed by law by a statutory provision, respective Rule which grants credit cannot be presumed to be a charging section by any analogy . T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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