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TMI Blog2024 (6) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... wherever there is a delay. Therefore, as per the settled legal position in various judgments particularly in the case of appellant vide Tribunal sOrder No. A/10312/2022 dated 05/04/2022 [ 2022 (4) TMI 475 - CESTAT AHMEDABAD] the demand is not sustainable. In view of the above order coupled with a catena of judgments, whereby, it was consistently held that when proportionate Cenvat Credit attributed to exempted goods has been reversed and interest was also paid in case of delay in reversal, the demand of 5%/ 10% in terms of Rule 6(3)(i) of Cenvat Credit Rules will not sustain. Therefore, following the juridical decision in various judgments and also on the judgment in the above order of Tribunal in the appellant s own case the proposal of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments: Mercedes Benz India (P) Ltd. 2015 (40) STR 381 (T. Mum.) Bhingar Urban Co-op Bank Ltd. 2016 (41) STR 673 (T.Mum.) Nagar Urban Co-op Bank Ltd. 2018 (3) TMI 273 (T. Mum.) Alstom T. and D. India Ltd. 2018 (9)TMI 1671 (T. Mum.) Rajdeep Palstics Containers (I) P.Ltd. 2017 (11) TMI 338 (T. Del.) Aster Pvt. Ltd. 2016 (43) STR 411 (T. Hyd.) Ciron Frugs Pharma Pvt. Ltd. 2016-TIOL-1415 Cestat-Mum Colgate Palmolive (I) Ltd. 2012 (25) STR 268 (T.Mum) Maan Pharmaceuticals Ltd. 2011 (263) ELT 661 (Guj.) Maize Products 2009 (234) ELT 431 (Guj.) Himalaya Drug Com. 2012 (27) STR 95 (Kar.) 4. We have carefully considered the submission made by both the sides and perused the records. We find that the demand of 5% 10% was raised by the Revenue in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue on the ground that the appellant have not followed the procedure by filing a declaration for opting of proportionate reversal of credit in terms of Rule 6(3)(A) of Cenvat Credit Rules, 2004. Therefore, the present appeal filed by the appellant. 2. Shri. Archit Agrawal, Learned Counsel appearing on behalf of the appellant submits that there is no dispute that the appellant have reversed the proportionate credit and for delay they have also paid interest. Therefore, the situation is, as if no credit was availed right from the date of taking credit. He submits that non filing of declaration is only the procedural lapse which does not involve any Revenue implication therefore, such procedural lapse should be condoned. He placed rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5%/10% on the ground that they have not filed a declaration as required for payment of proportionate credit in terms of Rule 6(3)(A) of Cenvat Credit Rules, 2004. I find that it is not in dispute that the appellant have admittedly reversed the proportionate credit and in respect of delay, they have also paid interest. Therefore, in my view as held by the Hon ble Supreme Court in the case of Chandrapur Magnet Wires (P) Ltd. 1996 (81) ELT 3 (SC), reversal of Cenvat Credit along with interest shall amount to non-availment of Cenvat Credit, if this be so, then Rule-6 is not applicable. Alternatively, once, the appellant have reversed the Cenvat Credit proportionately along with interest, they have opted for the reversal of proportionate credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observation, the impugned order is set aside, appeal is allowed. In view of the above order coupled with a catena of judgments, whereby, it was consistently held that when proportionate Cenvat Credit attributed to exempted goods has been reversed and interest was also paid in case of delay in reversal, the demand of 5%/ 10% in terms of Rule 6(3)(i) of Cenvat Credit Rules will not sustain. Therefore, following the juridical decision in various judgments and also on the judgment in the above order of Tribunal in the appellant s own case the proposal of present demand in show cause notice is not sustainable. 5. Accordingly, impugned order passed by the Adjudicating Authority is proper and legal which does not require any interference. Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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