2017 (9) TMI 349

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....x (Appeals), Noida. Therefore, these are taken together for decision. 2. The appellant in Appeal No. E/2751/2009 was a Unit engaged in the manufacture of Electronic Parts. The appellant in Appeal No. E/2752/2009 also manufactured the same goods but was having a 100% EOU status. The appellant in Appeal No. E/2751/2009 shall be called Appellant No. 1 and the appellant in Appeal No. E/2752/2009 shall be called Appellant No. 2 in this Final Order. Appellant No. 1 supplied inputs procured by them to Appellant No. 2 on receipt of CT-3 Certificate from Appellant No. 2 for the period from 14/12/2005 to 24/08/2006. CT-3 Certificate is a procedure provided under Notification No. 22/2003-CE dated 31/03/2013. The said Certificated enables a 100% EOU t....

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....he said inputs were not eligible to be cleared without reversal of Cenvat credit availed on the same under the cover of said Notification No. 22/2003-CE dated 31/03/2013. The Original Authority, therefore, disallowed the Cenvat credit of Rs. 21,96,145/- to Noticee No. 1 and imposed equal penalty on Noticee No. 1. He, further, imposed penalty of Rs. 2,00,000/- on Noticee No. 2. Aggrieved by the said order both the noticees preferred appeal before the Commissioner (Appeals). The ld. Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal No. 167-170-CE/Noida/2009 dated 29/06/2009 wherein the ld. Commissioner (Appeals) did not interfere with the confirmation of demand of Cenvat credit of Rs. 21,96,145/- however, reduced the ....

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....ndhra Pradesh & Telangana High Court as reported at 2016 (338) E.L.T. A75 (A.P.). The Hon'ble Andhra Pradesh & Telangana High Court while passing the said ruling relied on decision of Hon'ble High Court of Karnataka reported at 2011 (267) E.L.T. 160 (Karnataka). 4. Heard the ld. A. R. for Revenue, who has supported the impugned Order-in-Appeal No. 167-170-CE/Noida/2009 dated 29/06/2009. 5. Having considered the rival contentions and on perusal of the facts on record, we find that issue involved in the present case is, whether the inputs on which Cenvat credit has been availed can be cleared without payment of duty against   CT-3 Certificate under the exemption under Notification No. 22/2003-CE dated 31/03/2013. The contention of....