2018 (5) TMI 184

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....horised Representative Per: Dr D.M. Misra, This appeal is filed against OIA-VAD-EXCUS-001-APP-212/2015-16 dt 11/08/2015 passed by the Commissioner of Central Excise, Customs and Service Tax-VADODARA-I. 2. The brief facts of the case are that the appellant had two units registered separately under Central Excise Act situated at 991/1/B-1, GIDC, Makarpura, and another at 68/B/2 Padra Road, ....

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....ilized credit in their Cenvat records, therefore, cenvat credit is not admissible on the differential duty paid subsequently since the case does not fall under Rule 10 of the Cenvat Credit Rules 2004. Consequently, demand notices were issued for recovery of the said credit with interest and proposal for penalty. On adjudication, the demand was confirmed with interest penalty. Aggrieved by the said....

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.... his contention that therefore the liability of discharging customs duty pertaining to closed Makarpura unit, became that of the appellant's Atladara Unit, even though factory was closed and Central Excise registration was surrendered for Makarpura unit. Therefore, credit of duty discharged on August 2011 and November 2011 by the Atladra unit, definitely available to the appellant's said Unit. ....

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....eing not demand by customs nor there was any occassion to avail credit in the books of accounts at Makarpura unit. Therefore, credit is definitely admissible on the differential duty paid after shifting of their unit of Makarpura Unit and its merger with Atladra Unit. It is difficult to appreciate the contention of the Revenue that even if the Makarpura unit is no more in existence and closed down....