TaxTMI 
TaxTMI 
2019 (3) TMI 176
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....cts of the present case are that the appellants are manufacturers of excisable goods falling under Chapter Heading 8534 of the Central Excise Tariff Act, 1985. They had availed the cenvat credit of the duty paid on the raw materials/inputs and input services under the provisions of Cenvat Credit Rules, 2004 (hereinafter referred to as "CCR). During the course of the audit of the records of the appellant it was noticed that they had availed cenvat credit of the duty paid on inputs which are used in the manufacture of exempted goods. They had not maintained separate account in respect of inputs, input services which were used in the manufacture of exempted goods and not paid 6% of the value of the exempted goods as per the provisions of Rule ....
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.... in terms of Rule 14(1)(i) as the cenvat credit so availed was not utilized against payment of excise duty, But the Commissioner (Appeals) has subsequently confirmed the demand and penalty but has given relief only with regard to payment of interest up to the particular point. 2. Heard both the parties and perused the records. 3. Learned consultant appearing for the appellant submitted that the impugned order is not sustainable in law as the same is passed without properly appreciating the facts and the law. He further submitted that substantial demand of cenvat credit is hit by limitation. He further submitted that the show-cause notice is dated 02.12.2016 and was received by the appellant on 12.12.2016 pertaining to the demand for t....
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....r of CEx, Surat - 2011 (274) E.L.T. 577 (Tri. -Ahmd.) d. Modern Petrofils Vs. Commissioner of C.Ex, Vadodara - 2010 (20) S.T.R. 627 (Tri. -Ahmd) He further submitted that the second allegation that the appellant has availed cenvat credit on the invoices beyond the time limit prescribed for the same. He further submitted that the appellant is entitled to avail cenvat credit on the invoices dated prior to 1st September 2014 i.e. the date from which the time limit of 6 months of the date of invoice for availing cenvat credit was introduced in the CCR. He further submitted that this amendment brought in CCR is applicable prospectively and does not apply to invoices dated prior to the date of amendment. He further submitted that the invoic....
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....07.2016. He further submitted that the appellant is not liable to pay interest in terms of Rule 14 (1) (i) as the cenvat credit so availed was not utilized against output excise duty liability. For this submission, he relied upon the following decisions: a. Commissioner of C.Ex., & ST, LTU, Bangalore Vs. Bill Forge Pvt. Ltd. - 2012 (279) E.L.T. 209 (Kar.-HC) b. Commissioner of C.Ex., Mumbai-I Vs. Bombay Dyeing & Mfg. Co. Ltd. - 2007 (215) E.L.T. 3 (SC) c. Commissioner of C.Ex., Madurai Vs. Strategic Engineering (P) Ltd. - 2014 (310) E.L.T. 509 (Mad. -HC) 4. On the other hand the learned AR defended the impugned order and submitted that the appellant has suppressed the material fact with intent to evade payment of duty and theref....