2016 (2) TMI 589

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....own unit at Durgapur indicated duty payable as Rs. 1,66,987/- while Durgapur unit actually debited an amount of Rs.  83,494/- which was the amount of Cenvat credit availed by them as the moulds were received and removed in the same financial year. It is the case of the revenue that appellant could not have availed Cenvat credit of an amount of Rs. 83,494/- and should have availed Cenvat credit of Rs. 41,747/- only in the financial year when they received the moulds from Durgapur unit and balance amount of Rs. 41,747/- in the subsequent financial year. Both the lower authorities have held against the appellant. 3. Ld. counsel would take me through the entire records and submit that by coming to such a conclusion, the revenue autho....

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....avail the entire amount of Cenvat credit of Rs. 83,494/-. She would draw my attention to the Order-in-Original annexed to the appeal memo. 4. Ld. Departmental Representative, on the other hand, would submit that the appellant had relied upon the judgment of Hindustan Lever Ltd. - 2004 (172) E.L.T. 167 for availing Cenvat credit of the amount of Rs.  83,494/-. It is his submission that this decision has been reversed by the Hon'ble High Court of Madras on an appeal filed by the revenue as reported at 2010 (257) E.L.T. 326. He would submit that during the period in question, no provisions of availing 100% Cenvat credit on capital goods if they were to be removed in the same financial year, in the statute. He fairly submits that for....