2017 (6) TMI 202

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt ORDER The fact of the case is that appellant M/s. Cipla Ltd are engaged in the manufacture of P.P. Medicines falling under chapter 30042013 for the schedule to Central Excise Tariff Act, 1985. They are also manufacturing non excisable goods i.e. medicaments containing alchohol or narcotics drugs within same manufacturing premises on which no excise duty is payable. The appellant have avai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....its that at the time of receipt of input it was non known that which input and how much quantity will be used for non excisable goods therefore they have correctly taken credit at the time of receipt. As per Rule 14, the interest is chargeable only incase where the Cenvat credit is wrongly availed. In the present case since credit was correctly availed Rule 14 is not applicable, accordingly, inter....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....96) ELT 175 (Guj.) (f) CCE & ST, LTU Vs. Bill Forge Pvt. Ltd. 2072 (279) ELT 209 (Kar.) (g) CCE Vs. Pearl Insulation Ltd. 2012 (281) ELT 192 (Kar.) (h) CCE Vs. Gokaldas Images (P) Ltd. 2012 (278) ELT 590 (Kar) (i) CCE Vs. Strategic Engg (P) Ltd. 2014 (310) ELT 509 (Mad.) (j) Gurmehar Construction Vs. CCD 2014-TIOL-1205-CESTAT-DEL. 3. On the other hand, Shri. S.V. Nair, Ld. Asstt.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tself. Therefore knowingly that they are manufacturing non excisable goods, they have teken credit therefore there is no doubt that credit was availed wrongly. Accordingly, interest provisions of Rule 14 is clearly applicable. He also placed reliance on the following judgments: (a) Commissioner of Central Excise, Pune-l Vs. GL & V India Pvt Ltd[2015(321) ELT 611 (Bom.)] (b) Commissioner of C....