2017 (1) TMI 414

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.... for the Respondent. Per. Ashok K. Arya :- Revenue is in appeal against Commissioner (Appeals) order dated 12/09/2012 whereunder Cenvat credit has been allowed to the respondent. The matter pertains to availment of Cenvat credit of Additional Duties of Customs (including cess) on imported goods viz., 'air conditioner system', 'high pressure pipes & fittings, Tee Bar, Elbow bar, Union bar, etc. u....

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....in this case the subject goods were imported under 'SFIS', and Basic Customs Duty, Additional Duty of Customs and cess were paid through debit in Duty Credit Scrip/Certificate issued by DGFT and not in cash. 2. After careful consideration of the facts of the case and the submissions of the Revenue and the contents of the reply filed by the respondent to the show cause notice available on record i....

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....he provisions of SFIS and notification No. 92/2004-Cus issued thereunder as well as the provisions of Rule 3(1)(viia) or the proviso thereunder in as much as that the said provisions or its alleged contraventions have relevance when the credit of the duties is availed by an output service provider. In the instant case, it is not in dispute that the credit of the CVD and the special CVD aggregating....

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....g at a conclusion as had been made out in the Order is oblivious of the fact that the credit in the instant case had been availed by the Appellant in the capacity of a manufacturer and not as an output service provider. 9. ...... 10. In any case, I find that in the instant case the Appellant had availed the credit of the duties paid on their imported inputs upon receiving the said goods in their....