2019 (4) TMI 121

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner (AR) for the Respondent ORDER Per : Raju This appeal has been filed by M/s. Cadila Pharmaceuticals Limited against denial of Cenvat credit on 15 different items. 2. Ld. Counsel for the appellant pointed out that they are contesting only three issues out of 15 issues raised in the proceedings before the lower authorities. 3. Ld. Counsel pointed out that Revenue is seeking denial....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reverse the Cenvat credit in respect of capital goods on which credit has been availed when the same are cleared as waste and scrap. He pointed out that the requirement for reversal was introduced vide Notification No. 18/2012-CE (NT) dated 17.03.2012. He relied on the decision in the case Parikh Packaging Pvt. Limited vide order No. A/10131/2019 dated 11.01.2019. 5. The next issue raised relat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tribunal has granted benefit of limitation by observing as follows:- "4. ......... ............ ......... In case of Bills of entry of period prior to 28.01.2004 we find that the show cause notice does not brings out any malafide intention on the part of the Appellant to avail ineligible credit. Even the issue involved is of interpretation and no malafide can be alleged. In case of Comm. vs. M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....quiring reversal of Cenvat credit of capital goods, if not removed as such. Consequently, the demand on this count cannot be sustained for the reason given in the decision in the case of Parikh Packaging Pvt. Limited (supra) relied on by the appellant. Demand on this count is therefore, set-aside. 9. The next issue relates to Cenvat credit in respect of Goods Transport Agency service availed fo....