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2018 (3) TMI 1419
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....002. Under the said Notification, they are availing the facility of Cenvat credit as provided by para no.2C(a) of the Notification No.56/2002-CE. As per the notification, the appellants were required to file the statement of utilization of credit, payment of duty and taking credit by 15^th day of subsequent month. For the month of June 2015, the appellants had filed the statement for determination of amount of refund to the Assistant Commissioner with the delay of one day on 16.07.2015. As the appellants had contravened the said condition of the notification for the month of June 2015 by not filing the statement by the due date of 15.07.2015, a show cause notice was issued to deny the self credit taken by the appellants. The adjudicating au....
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....uty payable as well as the duty paid by utilization of CENVAT credit or otherwise and the credit taken as per clause (a), on each category of goods manufactured and cleared under the notification and specified in the said Table, to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central, Excise, as the case may be, by the 15^th of the month in which the credit has been so taken; (e) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, after such verification, as may be deemed necessary, shall determine the amount correctly refundable to the manufacturer and intimate to the manufacturer by the 15^th day of the next month to the month in which the statement un....
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....to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, by the 15^th day of the month in which the credit has been so taken; (e) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, after such verification, as may be deemed necessary, shall determine the amount correctly refundable to the manufacturer and intimate to the manufacturer by the 15^th day of the next month to the month in which the statement under clause (d) has been submitted. In case the credit taken by the manufacturer is in excess of the amount determined, the manufacturer shall, within five days from the receipt of the intimation, reverse the said excess credit....