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TMI Blog2025 (3) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... iefly stated the facts of the case are that the appellants are engaged in the manufacture of adhesive compounds such as Hydro Cyclic compounds, Acrylic Emulsion, pigments etc. falling under Chapters 29, 32 & 35 of CETA, 1985. A show-cause notice was issued to the appellant on 02.11.2025 alleging that the appellant had availed cenvat credit of Rs. 1,04,80,736/- on input invoices which were received more than 6 months before availing credit in their factory; also they have availed inadmissible cenvat credit of Rs. 1,75,320/- on input services viz. RCM - Civil charges, Electrical License, Pest Control, Testing charges for Civil works and RCM-Repairs in contravention of Rule 2(l) of CCR, 2004. Consequently, it is proposed to recover the said in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to the following judgments: i. Roquette Riddhi Siddhi Pvt. Ltd. V. CCE, Customs and Service Tax, Belgaum - [2022-VIL-187-CESTAT-BLR-CE] ii. Global Ceramics Pvt. Ltd. V. Principal Commissioner of C. Ex., Delhi-I [2019 (26) G.S.T.L. 470 (Del.)] iii. Hariprabha Chemicals P. Ltd. V. CCGST, Kolhapur [2018 (9) TMI 19- CESTAT Mumbai] iv. Roquette Riddhi Siddhi P. Ltd. V. CCE, Ahmedabad-II [2024-VIL-157-CESTAT-AHM-CE] 2.1. Further with regard to the inadmissible cenvat credit of Rs. 1,75,320/-, the learned Advocate has fairly accepted that they have already reversed an amount of Rs. 1,11,999/- soon after which has been pointed out to them and the balance amount of credit being negligible, the appellants are not interested to pursue the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by both sides, a common issue in both the appeals is that whether the appellant is required to reverse the proportionate cenvat credit on inputs and input services consumed in by-product while manufacturing the final goods or not? The said issue has been settled by the Tribunal in the case of Anil Products Ltd. (supra) and the said order has been affirmed by the Hon'ble Gujarat High Court cited (supra). 6.1. Further in the case of Rajaram Maize Products vide Final Order dated 20/09/2018 - 2018-VIL-1126-CESTAT-DEL.-CE, this Tribunal further observed as under: "After careful consideration of the submissions made from both the sides we know that admittedly, the Adjudicating Authority has dropped the demand by treating the entire perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Coca Cola Beverages Pvt. Ltd. vs. Commissioner of Central Tax [2018 (10) TMI 1366- CESTAT Bangalore] - 2018-VIL-1128-CESTAT-BLR-CE (iii) Industrial Filters & Fabrics Pvt. Ltd. vs. CGST & CE, Indore [2019 (1) TMI 1426-CESTAT New Delhi] - 2019-VIL-478-CESTAT-DEL-CE (iv) Suryadev Alloys and Power Pvt Ltd. vs. Commissioner of GST & Central Excise, Chennai [2018 (11) TMI 1019-CESTAT Chennai] - 2018-VIL-1129-CESTAT-CHE-CE (v) Umesh Engineering Works vs. Commissioner of Central Tax, Bengaluru West [2019 (1) TMI 1158- CESTAT Bangalore] - 2019-VIL-884-CESTAT-BLR-CE (vi) Sarda Energy and Minerals Ltd. vs. CCE & ST, Raipur [2019 (4) TMI 473- CESTAT New Delhi] - 2019-VIL-906-CESTAT-DEL-CE Wherein it was clearly held that the six month limita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontention of the Learned Counsel for the Assesses in both the cases that the above amended provision cannot be given retrospective effect. As explained in Eicher Motors Ltd. V. Union of India (supra) the rule of lapse of credit lying with it unutilized on the date of amendment, cannot be applied to the goods manufactured prior to the date of the amendment. This is based on the principle that the right to adjustment of tax on final products accrues to an Assessee on the date when they paid the tax on the raw materials and that right would continue until the facility available thereto gets worked out. In fact, the judgment in Osram Surya (P) Ltd. V. Commissioner of Central Excise, Indore (supra) approvingly refers to the judgment in Eicher Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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