9911796707
TMI Blog2022 (8) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... gth of which additional duty has been paid. Thus, even going by the logic given by the Commissioner in the impugned order there is no bar on availing credit on the strength of challans. Thus, we find no merit in this argument of the Commissioner in the impugned order. The issue is no longer res integra - Appeal allowed - decided in favor of appellant. - Excise Appeal No.11557 of 2014 - A/10820/2022 - Dated:- 27-7-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Suyog Bhave, Advocates for the Appellant Shri Vinod Lukose, Superintendent (Authorized Representative) for the Respondent ORDER The issue involved is that whether the appellant is entitled for cenvat credit in respect of CVD p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission. We find that the impugned order the Commissioner holds that what was paid by the appellant due to failure to fulfill the export obligation in their erstwhile DTA unit were Customs recovery due to failure of assessee to comply with the conditions of the notification under advance licence scheme. We find that it may be true that the duties were paid due to failure of appellant to fulfill export obligation but that fact has no relevance. In the instance case the availability of Cenvat Credit only depends on the fact if the duties have been paid and if the inputs are Admissible inputs and the same were received by them in their limit. The fact that the duties were recovered due to failure of appellant to fulfill export obligation is irr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised by the impugned order relates to the document on the strength of which credit has been taken. The impugned order takes note of Rule 9 of Cenvat Credit rules, to hold that challans are not specified documents except in the circumstances when they are supplementary to the original invoice. It takes note of Rule 9(1) (b) of Cenvat Credit Rule,2004 which reads as follows:- For removal of doubts, it is clarified that supplementary invoice shall also include challan or any other similar document evidencing payment of additional amount of additional duty leviable under section 3 of the Customs Tariff Act. It is notice that the said Rule permits taking of credit on challans, however, the impugned order holds that credit cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rules. Rule 10 of the Cenvat Credit Rule reads as under:- RULE 10. Transfer of CENVAT credit .- (1) if a manufacturer of the final products shifts his factory to another site or the factory is transferred on account of change in ownership or on account of sale, merger, amalgamation, lease or transfer of the factory to a joint venture with the specific provision for transfer of liabilities of such factory, then, the manufacturer shall be allowed to transfer the CENVAT credit lying unutilized in his accounts to such transferred, sold, merged leased or amalgamated factory. (2) If a provider of output service shits or transfers his business on account of change in ownership or on account of sale, merger, amalgamation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2007. However, from the record it is not clear if the exercise of dealing the transfer of stock of inputs as such or in process all the capital goods transferred was done. However, in the instance case, it is seen that the issue is not covered by the mischief of Rule 10. It is seen that the appellant merged two units in the year 2007. This duty was paid subsequently by the merged unit in the year 2008/2009. Thus, it is not a case falling within the ambit of Rule 10 of the Cenvat Credit Rules and the same is therefore not applicable to the instance case. 5. Thus, we find no merit in the impugned order and it is set aside. The appeal is allowed. 5. In the present case the issue is identical to the case cited above. Accordingly the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
