2015 (2) TMI 380

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....the Respondent : Shri S.P.Pal, Appraiser(A.R.) ORDER Per Dr. D.M. Misra. 1. This is an Appeal filed against Order-in-Original No.24/BST/AC/Adjn/2008-09 dated 31.12.2008. 2. Briefly stated the facts of the case are that the Appellant are having two units situated at Dasadron R-Gopalpur, North-24 Parganas(Unit No.1) and at F-3, Block-GP, Sector-V, Salt Lake City, Kolkata-700091(Unit No.2). The A....

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....cordingly CENVAT Credit availed on the inputs cleared as such without reversal of credit was proposed to be recovered. On adjudication, the adjudicating authority confirmed the demand and imposed penalty. On Appeal, the Commissioner(Appeals) rejected the Appeal filed by the assessee Appellant. Aggrieved by the said order, the present Appeal. 3. The learned authorized representative Shri Tapan Haz....

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....nder Rule 9 of Central Excise Rules, 2002. He submits that the Ld. Commissioner(Appeals) has recorded a categorical finding about non-applicability of the concept of revenue s neutrality to the present facts and also observed that the Appellant had failed to establish that the inputs cleared as such were ultimately used by them in their factory at Unit No.2. He submits that the Ld.Commissioner(App....

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....he hypothetical question of revenue neutrality is not applicable in this case since assumed credit on the transferred inputs was not available  to the assessee/appellant himself. In my view, once the appellant/assessee availed cenvat credit, he is duty bound to pay an amount equal to the credit availed in respect of such inputs which are removed as such, as per provisions of rule 3(5) of the ....