2016 (10) TMI 65

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....goods and input service under CENVAT Credit rules, 2004. During the course of verification of records of the appellants, for the period from April, 201 1 to March, 2012, it was observed that they were receiving ethanol (un-denatured)/alcohol from suppliers on payment of central excise duty, classifying the product under various headings viz., CETH No.29389090, 29121200, 22072000 of the First Schedule to Central Excise Tariff Act, 1985 (CETA) even though said product was exempted. It was observed that the consignors M/s Andhra Sugars Ltd. had classified 'Ethanol' under Chapter 29 instead of Chapter No.22 of CETA. Ethanol (un-denatured) was classifiable under Chapter 2204.90 up to 28-2-2005 attracting 'Nil' rate of duty and wi....

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....h puts an obligation on the receiver of goods. When we take note of the fact that the assessee may receive inputs/capital goods/services classifiable under almost all the headings, it is difficult to imagine that legislature would require the assessee to determine whether duty is payable for all these items or not and then take credit. Even a jurisdictional Central Excise officer may not have all the items listed in the Schedule for assessment. In fact, assessment has been taken away even from the Central Excise officer. That being the case, the Board's Circular which has been issued without taking into consideration and considering the implications of the provisions and implications of the instructions on the assessees cannot be applie....