2024 (6) TMI 1176

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..... se
Hon'ble Shri P. Dinesha , Member ( Judicial ) And Hon'ble Shri M. Ajit Kumar , Member ( Technical ) Ms. P. Mallows Priscilla , Advocate for the Appellant Shri M. Ambe , Authorized Representative for the Respondent ORDER Per P. Dinesha , Brief facts of the case as set out in the impugned Order in Original are that the assessee was embossing the logo of M/s. Hyundai on caseskin which was .....

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..... dingly, appeared to the Revenue that the taxpayer had contravened Rule 3 of CENVAT Credit Rules, which prompted the Revenue to issue the Show Cause Notice No. 81/2014 dated 26.9.2014, proposing inter alia to demand an amount of Rs.1,25,42,187/- being the CENVAT credit wrongly availed for the period December 2010 to 12.0 8.2014, under Section 11A(5) of Central Excise Act, 1944 read with Rule 14 of .....

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..... cess of manufacturing and therefore, the CENVAT credit was correctly availed on the inputs? 5. At the outset, Advocate would submit that the appellant had availed and utilised CENVAT credit for payment of excise duty on Caseskins; when the department had collected duty on the finished products, the credit so availed on the inputs could not be denied alleging or disputing the manufacturing activit .....

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..... details required, in their ER - 1 return and hence, the revenue was not was not justified in invoking the extended period of limitation by alleging suppression. Per contra, ld. joint commissioner supported the findings of the original authority 8. We find that the ratio in all the above decisions of Hon'ble High Courts is that when the final product is stated as dutiable and duty is accordingly .....

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..... of penalty under Rule 15A of the CENVAT Credit Rules, 2004. 11. We note that the above penalty is fastened based only on his own statement, without there being any independent evidence in support. That apart, we have set aside the impugned order and finding therein against the main appellant and our findings in the earlier paragraphs would squarely apply to this appellant. 12. In view of the ab .....

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