2017 (7) TMI 835

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....tration and are engaged in the manufacture of Filters falling under Chapter sub-heading 8421 of the Central Excise Tariff Act, 1985. They are also availing the facility of Cenvat credit under Cenvat Credit Rules, 2004. During the course of audit of their records, it was noticed by the Internal Audit Party that - (i) the Appellant had irregularly availed Service Tax credit of Rs. 15,277/- on the basis of invalid documents (ii) Cenvat credit of Rs. 28,417/- had not been reversed on non-receipt of goods sent for job work within 180 days, and (iii) Cenvat credit of Rs. 74,531/- had not been reversed in respect of obsolete inventory. The Appellants paid the amounts pertaining to the audit observations as at (ii) and (iii) herein-above but did no....

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....otice and the appellant has paid the duty on the pressure from the department and in order to avoid unnecessary harassment by the department. He further submitted that the audit objection that the appellants have availed CENVAT credit on the basis of invalid document is not justified objection, He also submitted that Rule 9 of the Cenvat Credit Rules does not provide for production of original copy of invoice for availment of Cenvat Credit and therefore the appellants are entitled to Cenvat credit on the basis of photocopy of the invoice also and in support of this submission, he relied upon the following decisions: (i) CCE Vs JSW Steels Ltd [2011(265) ELT 50 (Tri-Che)] (ii) Tata Motors Ltd Vs CCE [2010(256) ELT 95 (Tri-Che) (iii) ....

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....Rs. 29,05,404/- respectively for all the units in M/s Maini Group and on enquiry the assesse submitted that this inventory has become obsolete due to change in technology. As per Cenvat Credit Rules 2004, if any inputs on which Cenvat credit has been take is written off fully, or where provision to write off fully has been made in the books of account, then the manufacturer shall pay an amount equivalent to the Cenvat credit taken in respect of such inputs. The proportionate cenvat credit for the assessee to be reversed amounts to BED Rs. 72,361/-, education cess of Rs. 1,447/- and SHE cess of Rs. 723/- which the assessee was liable to reverse and on being pointed out the assessee agreed with the audit contention and reversed the Cenvat cre....