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TMI Blog2023 (2) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Authority as well as the appellate authority to arrive at the conclusion that there is no case of demand under Rule 6(3)(i) of Cenvat Credit Rules, 2004. However, both the lower authorities on flimsy ground that details were not given by the appellant, confirmed the demand, which cannot be agreed upon. The Revenue is at liberty to verify calculation of payment and or reversal of Cenvat in respect of inputs cleared as such and clearances on which no Cenvat credit was availed - appeal allowed. - EXCISE Appeal No. 10295 of 2021-SM - FINAL ORDER NO. A/10268/2023 - Dated:- 9-2-2023 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri S.J. Vyas, Advocate for the Appellant Shri Rajesh K Agarwal, Superintendent (AR) for the Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en therefore, the charge of availment of credit in respect of input service used in trading goods is hypothetical. He further submits that in respect of all the trading goods, either excise duty was paid or Cenvat credit was paid in respect of removal of inputs as such, and all the packing materials of inputs was also cleared on payment of duty. Therefore, there is no application of Rule 6(3). He submits that Adjudicating Authority has accepted submissions of the appellant but confirmed the demand on the ground that separate details of item-wise payment of duty was not given. He invited my attention to the worksheet of 2015-16, 2016-17 and 2017-18 wherein he pointed out that the value on which the duty was paid and particulars were shown, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As per submissions of the appellant, even before the Adjudicating Authority their claim of payment of duty, year-wise given as under:- For the year 2016-17 are as under:- For the year 2017-18 are as under:- 5. From the above details, it is crystal clear that on the clearance value on which the demand was raised, the appellant have admittedly paid the duty except for the period 19.04.2016 to 23.01.2017 wherein the appellant have not availed Cenvat credit. Thus, the appellant have paid the excise duty/ Cenvat on the clearances on which the demand was raised in the present case. With these details, there was no difficulty to the Adjudicating Authority as well as the appellate authority to arrive at the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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