2018 (11) TMI 720

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed crushing and screening machinery and plants to its Bhosari go-down on payment of appropriate Central Excise duty. However, due to certain reason, the said godown returned the goods to the appellant's factory. On receipt of such goods in the factory, the appellant had availed the entire Cenvat Credit on Central Excise duty paid on the goods, when the same were initially removed from the factory. The goods so received from the godown were subsequently removed to the buyer's premises on payment of Central Excise duty at the transaction value. During the course of audit of records, the Central Excise officers observed that the amount of Central Excise duty paid on removal of goods to the buyer was less than the amount recredited in the Cenva....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ceedings initiated by the department cannot be sustained, the Ld. Advocate has relied on the decisions of this Tribunal in the case of Ajay Poly Pvt. Ltd., Vs. CCE, Pune - 2007 (213) ELT 270 (T) and Essar Steel India Ltd., Vs. CCE, Raipur - 2017 (345) ELT 139 (Tri-Del). 3. On the other hand, the Ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order and further submits that since on receipt of goods from godown, the appellant had re-credited the entire amount of duty initially paid by it, on removal of the said goods in as it is condition, the appellant was required to reverse the equal amount of credit from the Cenvat account. Thus, he contended that since at the time of removal of goods, the appellant h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tory to the buyer's premises. Thus, I do not find any infirmity in the impugned order, so far as it confirmed equal amount of duty liability on the appellant. The contention of the appellant that since they had paid excess Central Excise duty in respect of some consignments, which can be adjusted against the disputed consignments, I am of the considered view that such contentions are not in agreement with the statutory provisions inasmuch as the Central Excise statute recognizes removal of each consignment of excisable goods from the factory for the purpose of determination of the Central Excise duty liability. There is no specific mandate in the statute that in case of short payment of duty, the same can automatically be adjusted from the ....