2018 (1) TMI 252

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....emand of cenvat credit. 2. Ld. Counsel for the appellants pointed out that they have two units located at different places. They had availed 50% cenvat credit on certain goods in Unit-I. However, the said capital goods were transferred to Unit-2. At the time of transfer the appellants availed balance 50% in terms of 4(2)(a) of the Cenvat Credit Rules and reversed the entire credit while transferr....

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....t which should not come in the way of transfer of credit which is a substantial right. 3. He argued that revenue has invoked Rule 3(5B) to deny the cenvat credit. He pointed that Rule 3(5B) can only be invoked if the inputs or capital goods are written off fully or partially. In the instant case, the said goods have not been written off fully or partially, therefore invocation of Rule 3(5B) is wi....

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....(Appeals) failed to challenge the Order-in-Original on this grounds. He pointed that vide 09.07.2014 the appellants had raised these issues before the Commissioner (Appeals) but in the absence of any grounds of appeal in the appeal filed by the appellants the same were not entertained by the Commissioner (Appeals). He argued that these grounds cannot be raised before the Tribunal. 5. It is seen t....

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....ied even if part of the duty was paid by using DEPB. They have also challenged the confirmation of demand on the grounds that return was filed late. It is seen that the applicability of Rule 3(5B), 4(4) and 4(2)(a) of the Cenvat Credit Rules is a pure question of law and open to the appellants to raise it before the Tribunal even if it is not raised before the lower authorities, so long as the dem....