TaxTMI 
TaxTMI 
2018 (2) TMI 1400
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....gaged, inter alia, in the manufacture of sanitary napkins falling under tariff item 9619 00 10 of the Central Excise Tariff Act, 1985 on job work basis on behalf of M/s Johnson & Johnson Pvt. Limited. The appellant availed the benefit of Notification No. 1/2011-CE dated 01.03.2011 as amended by Notification No. 43/2011 dated 30.12.2011 (Sl. No. 131). The above notification has prescribed concessional duty @ 2% subject to the condition that such concession shall apply to those goods in respect of which credit of duty on inputs or Service Tax on input services shall not be taken. The appellant filed the ST-3 return for the period October, 2014 to March, 2015, on 17.04.2015 in which they have declared that they have availed credit of Service T....
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....ant negating the availment of cenvat credit on services. He also fairly admitted that the revised return was filed after the fact of availing cenvat credit on input service was noticed by the audit. He also added that even if the credit is considered as taken, the same stood reversed without utilisation. 6. Ld. AR vehemently justified the impugned order. He pointed out that the adjudicating authority in para 21 of the impugned order has recorded a categorical finding that the appellant has availed cenvat credit on input services. He also submitted that since the appellant has not satisfied the condition outlined in the notification, the concessional rate of duty will not be available to them. Consequently, he submitted that the duty demand....
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....not pertaining to the manufacture of exempted goods. They have also cited several case laws to the effect that once the cenvat credit availed have been reversed it is to be considered as not availed ab initio. but the adjudicating authority has taken the view that such reversal has been done only after the appellant was found to have availed such cenvat credit and hence he has denied the benefit of the notification. 9. The legal position that once the cenvat credit availed has been reversed, it is to be considered as not availed, ab initio has been settled by the Hon'ble Supreme Court in the case of Chandrapur Magnet Wires (P) Ltd. vs. CCE, Nagpur -1996 (81) ELT 3 (SC). In the case of Hello Minerals Water (P) Ltd., vs. Union of India - 200....