TaxTMI 
TaxTMI 
2014 (11) TMI 156
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....ocated in the area of North East and engaged in the manufacture of Calcined Petroleum Coke. The said two units were availing the area based exemption Notification No. 32/99-CE dated 08.07.1999. In terms of the said Notification an assessee located in the area of North East is required to first discharge duty from the accumulated cenvat credit at the end of the month and if balance duty is required to be paid, the same would be paid through PLA. The duty paid through PLA is refunded to the said unit in terms of the procedure elaborated in the said Notification. 2. The said two units i.e. M/s Guwahati Carbon Limited and M/s Brahmaputra Carbon Limited cleared their product to the appellant under the cover of Central Excise invoices after disc....
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....equires to be re-calculated accordingly. The Respondents would be entitled to the refund of duty paid on such re-calculated value in terms of the Notification No.32/99-CE and their customers would only be entitled to duty credit of that amount, provided it has been paid in cash, as stipulated under the said Notification. The Respondents are also entitled to refund of the excess duty paid on the remaining portion representing freight and insurance charges as such duty in the first place is not required to be paid by them. Their customers would also not be eligible for taking credit of that portion of the duty on freight and insurance charges paid by the Respondents. The appeals of the Department are allowed in the above terms. Cross-objectio....
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....CE, Jalandhar vs. DCM Engg., Products - 2009 (245) ELT 785 (Tri. Del.), it was held that the recipient of the input is entitled to the credit of the duty 'paid' by the input supplier. As such by rejecting the Revenues contention that even if the excess duty was paid by the input supplier by including the freight element in the assessable value, the input recipient would be entitled to the credit of the full duty paid by the input supplier & by holding so revenue's appeal was rejected. The said order of the Tribunal was challenged by the Revenue before the Hon'ble High Court of Punjab and Haryana High Court, reported as CCE vs. Guwahati Carbons Ltd. -2010-TIOL-609-HC-P&H-CX. The relevant part of the said decision is reproduced below:- &nbs....
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....material against both the respondents, revenue fails in both these appeals. Accordingly, both these appeals of the revenue are dismissed. In view of the above dismissal, cross objection in appeal No.3728 is also disposed. 3. We have heard learned Counsel for the parties. 4. Learned Counsel for the appellant submits that the duty paid was more than due in as much as freight charges were wrongly included in the assessable value of goods. However, learned counsel for the Revenue is unable to show any law that even if duty paid was in excess of the amount due, without excess amount being refunded, the assessee will be debarred from availing....