TaxTMI 
TaxTMI 
2018 (2) TMI 1755
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....ms & Central Excise, Indore, whereby the assessee was denied benefit of CENVAT credit on input and input services. 2. Learned counsel for the appellant has made a statement at Bar that the issue involved in this appeal is squarely covered by the order dated 31.01.2018 passed in Central Excise Appeal No.32/2016 (Commissioner, Customs, Central Excise & Service Tax, Ujjain v. Vikram Cement Limited) and therefore, the present appeal be disposed of in terms of the aforesaid order and the aforesaid decision of this Court shall apply mutatis mutandis in the Central Excise Appeal also. 3. Order dated 31.01.2018 passed in Central Excise Appeal No.32/2016 (Commissioner, Customs, Central Excise & Service Tax, Ujjain v. Vikram Cement Limited) rea....
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....d Appellate Tribunal. Credit has been taken as distributed by the ISD and pertains to various activities intimately connected with the manufacture and sale of cement through depots, C&F agents etc. Such services have been allowed as input services and are squarely covered by several decisions including Gujarat, Allahabad, Punjab & Haryana, and Madras High Courts - (1) A.R. Metallurgicals P. Ltd. v. CESTAT, Chennai reported in 2015 (322) ELT 49 (Madras), (2) A.T.V. Projects India Ltd. v. Union of India reported in 2016 (341) ELT 603 (Allahabad) , (3) Collector v. Dai-Ichi Karkaria Ltd. reported in 1999 (112) ELT 353 (SC) , (4) Eicher Motors Ltd. v. Union of India reported in 1999 (106) ELT 3 (SC) , (5) Indsur Global Ltd. v. Union of India re....
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....efault, and consequently, excise duty had to be paid without availing CENVAT Credit. The High Court further reasoned "it leads to a situation so harsh and a position so unavoidable that it would be virtually impossible for an assessee who is trapped in the whirlpool to get out of his financial difficulties. It is quite apart from being availing credit of duty already paid by him." The reasoning of the Gujarat High Court in Indsur Global Ltd. v. Union of India , 2014 (310) ELT 833 , quoted above, was upheld by A.R. Metallurgicals P. Ltd. v. CESTAT, Chennai 2015 (322) ELT 49 (Madras) ; Sandley Industries v. Union of India 2015 (326) ELT 256 (P&H) and ATV Projects Ltd. v. Union of India 2016 (341) ELT 603 (Allahabad) . 6. On due consi....
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.... its benefit is available to the manufacturer without any limitation in time or otherwise unless the manufacturer itself chooses not to use the raw material in its excisable product. The credit is, therefore, indefeasible. It should also be noted that there is no co-relation of the raw material and the final product; that is to say, it is not as if credit can be taken only on a final product that is manufactured out of the particular raw material to which the credit is related. The credit may be taken against the excise duty on a final product manufactured on the very day that it becomes available. 18. It is, therefore, that in the case of Eicher Motors Ltd. v. Union of India [1999(106) ELT 3] this Court said that a credit under th....
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....d with regard to an order staying the operation of the order of the Appellate Authority because in spite of the said order, the order of the Appellate Authority continues to exist in law so long as it exists, it cannot be said that the appeal which has been disposed of by the said order has not been disposed of and is still pending. We are, therefore, of the opinion that the passing of the interim order dated February 21, 1991 by the Delhi High Court staying the operation of the order of the Appellate Authority dated January 7, 1991 does not have the effect of reviving the appeal which had been dismissed by the Appellate Authority by its order dated January 7, 1991 and it cannot be said that after February 21, 1991, the said appeal stood re....