9911796707
TMI Blog2024 (10) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... it of the duty paid on inputs under the Cenvat Credit Rules, 2004. 1.1 During the scrutiny of ER-1 return, it appears to the department that for the period from April-2015 to March-2016 the appellant has cleared certain finished goods namely Popcorn-RTE at the rate of 6% and availed Cenvat credit on inputs thereof, whereas it also appeared that the appellant has also cleared certain finished goods namely Peanut Butter, Peanuts and Popcorn-AIOPC at the rate of 2% under Notification No.01/2011-CE dated 01.03.2011 and availed Cenvat Credit on inputs which was not allowed as the goods were cleared availing the benefit of Notification No.01/2011-CE dated 01.03.2011. 1.2 A clarification was sought for by the jurisdictional range officer vide le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de Order-In-Appeal No.VAD-EXCUS-002- APP-495-2017-18 dated 05.10.2017, the order impugned herein, rejected the appeal and upheld the order-in-original of the adjudicating authority. Therefore, the present appeal is filed by the appellant. 2. Shri Vikash Agarwal, Learned Chartered Accountant appearing on behalf of the appellant submits that firstly, the appellant have not taken any credit in respect of input or input service used in the manufacture of goods cleared under Notification No.01/2011-CE. The credit on only input and input service was availed which were used in the manufacture of goods which were cleared under 6% duty which is permissible. He further submits that the appellant have only utilized the correctly availed Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) or service tax under 33[section 66B] of the Finance Act, 1994 (32 of 1994) has been paid and no credit of such excise duty or additional duty of customs on inputs or service tax on input services has been taken by the manufacturer ofsuch goods (and not the buyer of such goods), under the provisions of the CENVAT Credit Rules, 2004.] From the above condition, it can be seen that the restriction in order to avail the exemption Notification No.01/2011-CE is that the assessee has not taken credit of excise duty or additional duty of customs on inputs or service tax on input services under the provisions of Cenvat Credit Rules, 2000. This condition provides t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... comes as if no Cenvat Credit has been availed. This proposition has been settled by the Hon'ble Supreme Court in the case of Chandrapur Magnet Wires (P) Ltd. Vs. CCE, Nagpur [1995 (12) TMI 72 (SC)] and also in the judgment of Hon'ble Allahabad High Court in the case of Hello Minerals Water (P) Ltd Vs. Union of India [2004-TIOL-57-HC-ALL-CX]. As regard the reliance placed by the Revenue on the judgment of Supreme Court in the case of Amrit Paper vs. Commissioner of Central Excise, Ludhiana (2006 (200) E.L.T.365(S.C.), we find that the judgment in the case of Amrit Paper (supra) has not considered the law laid down by the Hon'ble Supreme Court in the case of Chandrapur Magnet Wires (P) Ltd. (supra). Moreover, after considering these judgments ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
