TaxTMI 
TaxTMI 
2018 (11) TMI 614
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....e purpose of manufacture of their final product, have been using inputs, such as, DOP & DBP. This raw material was purchased by the appellant from M/s Ritzy Polymers which were clearing their products on payment of duty availing the Area Based Exemption Notification No.56/2002-CE dated 14.04.2002. M/s Ritzy Polymers, being a manufacturer of plasticizers and thinners falling under the Chapters 38 & 29 respectively of excise tariff, started commercial production on 06.09.2004 and started clearing goods, after availing the benefit of Area Based Exemption vide Notification No.56/2002-CE dated 14.04.2002. The benefit of exemption under the said notification was available to M/s Ritzy Polymers for a period of ten years from the date of commenceme....
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....personal penalty under Rule 15 of Cenvat Credit Rules was also invoked against Ghanshyam Periwal (Appellant No.2 in this case). The matter was adjudicated by learned Joint Commissioner vide its order dated 27.03.2017 wherein the above-mentioned amount of Cenvat Credit has been confirmed and the equal amount of penalty has been imposed on the appellant. A personal penalty of Rs. 5000/- has also been imposed on Shri Ghanshyam Periwal, Director of main Appellant firms. The appellants have approached Commissioner (Appeals) against the above-mentioned Order-in-Original, however, they did not get any relief from there and now they are before us against the impugned Order-in-Appeal dated 26.03.2018. 4. It has been contended by Ld. Advocate appe....
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....11 to 19.01.2014 and not under Notification No.01/2010-CE. 5. The ld Advocate has also submitted that the supplier of goods, namely, M/s Ritzy Polymers have requested the concerned Deputy Commissioner, Central Excise, Jammu to treat the clearances effective during the relevant period i.e. from 2010-11 to August, 2014 under Notification No.56/2002 dated 6.9.2004 as the supplier was still eligible for exemption under Notification No.56/2002 till 05.09.2014 (being entitled for 10 years of benefit under this notification). 6. The Deputy Commissioner has accepted the above request of M/s Ritzy Polymers and granted the refunds treating the clearances made till August, 2014. Under Notification No.56/2002, In total eight refunds have been pas....
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....and circumstances of this case, the Cenvat credit availed by the appellant can be denied to them? iv) Whether the demand is hit by period of limitation? 9. We find that the appellants have legitimately purchased the inputs on payment of appropriate amount of Central Excise Duty leviable thereon and after receipt of such goods, the appellants have availed Cenvat credit of such duty paid by them as per the provisions of Rule 3 of Cenvat Credit Rules, 2004. We find that the provisions of Cenvat Credit Rules provide that the credit of duty paid on the inputs is available to the manufacturer of such duty paid inputs and find a use in the manufacture appellants' final products. The provisions of Rule 3 of Cenvat Credit Rules, 2004 have no a....
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....h have been paid by them at the time of purchase of such inputs. 12. On further find that the concerned assessing Dy Commissioner, Jammu has already accepted the claim of the supplier, namely, M/s Ritzy Polymers that they are entitled for exemption under Notification No. 56/2002 dated 6.9.2004 upto September, 2014 and has also allowed the refund of duty of Central Excise paid by M/s Ritzy Polymers on the clearances effected by them under Notification No. 1/2010 and 56/2002. Since the refund has already been allowed of the duty paid by the supplier treating as if the clearances to have been effected under Notification No.56/2002 which has a definite mention under Rule 12 of the Cenvat Credit Rules, 2004 and, therefore, the basic ground of....