2017 (4) TMI 269

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.... learned counsel for the assessee and Sri Parv Agarwal, learned counsel for the Department. 2. This is a Central Excise Appeal filed under Section 35G of Central Excise Act, 1944 against the order dated 13-5-2011, passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in Appeal No. E/3304/09-Ex(DB) [2011 (273) E.L.T. 289 (Tri.-Del.)]. The questions of law sought to be answ....

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....hat a manufacturer obtains credit for the Excise duty paid on raw material to be used by him in the production of an excisable product immediately and there is no provision in the Rules which provide for a reversal of the credit by the excise authorities. Paras 12 and 13 of the said judgment are quoted hereunder :- "12. Upon hearing the learned counsel for the parties, the Court is of the vi....

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.... Department insist that the Cenvat credit should be reversed in view of Rule 6(1) of the Rules of 2002. 13. In our view, Rule 6 is applicable at the stage when inputs are received in the factory of the manufacture and if the inputs are received for the manufacture of a product, on which excise duty is payable, then a valid Cenvat credit is available to a manufacturer. Consequently, Rule 6 wo....

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....mediately it makes the requisite declaration and obtains an acknowledgement thereof. It is entitled to use the credit at any time thereafter when making payment of Excise duty on the excisable product. There is no provision in the Rules which provides for a reversal of the credit by the excise authorities except where it has been illegally or irregularly taken, in which even it stands cancelled or....