TaxTMI 
TaxTMI 
TaxTMI 
2020 (1) TMI 1456
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....8 dated 12.12.2008, whereby the learned Commissioner dropped the proceedings initiated vide show cause notice No.11/Joka-2/Commr./Kol-V/08 dated.07.05.2008. Excise Appeal No.84 of 2009 This is the second round of litigation before the Tribunal against Order-in-Original No.45/COMMISSIONER/CE/KOL-V/ADJN/2007 dated 29.10.2007. The demand was confirmed against the respondent assessee and also a penalty was imposed under Rule 15(1) of the Cenvat Credit Rules, 2004. The Tribunal vide Order No.S-506/A-647/KOL/08 dated 12.06.2008 remanded the matter by observing as under:- "3. Having been consented by both sides for remand of the matter to examine on the recognition of storage only, we dispense the pre-deposit and remand the matter to the learn....
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....any, and thereafter ex-bonded before diversion took place. In support of his submissions, he relied upon the following decisions:- (i) Tata Iron & Steel Company Ltd. vs. Commr. of C.Ex., JSR. [2001 (137) E.L.T. 761 (Tri.-Kolkata)] (ii) Commissioner of C.Ex. & Customs vs. Marigold Coatings P.Ltd. [2016 (337) E.L.T. 515 (Guj.)] 3. Shri J.P.Khaitan, learned Senior Advocate along with Shri Sanjoy Bhoumik and Shri I.Banerjee, Advocates appearing on behalf of the respondent assessee submitted that the respondents are manufacturers of amongst others, Formaldehyde classifiable under chapter 29 of the Central Excise Tariff Act, 1985. The main input for manufacture of the aforesaid final product is Methanol. Methanol is mostly imported from for....
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....Entry for ex-bond clearance for home consumption were duly assessed by the proper Customs officer and the duties assessed were thereafter duly paid. If the duties were paid, the quantity covered by the Bill of Entry for ex-bond clearance for home consumption were unloaded into tankers from the Customs storage tanks through pipeline and these tankers carried the goods to the respondents' factory and these were unloaded into the tanks at the factory and were then utilized at the factory in manufacture of Formaldehyde. When the goods were still lying in the Customs bonded storage tanks, they were sold to the respondents. In each case, the sales in favour of the respondent took place of the entire quantity covered by the ex-bond Bill of Entry a....
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....orders passed by the learned Commissioner and further argued that the learned Commissioner after thorough examination of the entire records was pleased to drop the proceedings and there being no ambiguity in the impugned orders he prayed for upholding the same and dismissing the appeals filed by the appellant department. In support of his submissions, he relied upon various decisions of the Tribunal, Hon'ble High Courts and the Hon'ble Supreme Court in support of his submissions:- (a) Jay Bharat Maruti Ltd. vs. Commissioner of C.Ex., New Delhi-I [2003 (161) E.L.T. 194 (Tri.-Del.)] (b) Formapack Industries vs. Commissioner C.Ex., Delhi-III [2013 (298) E.L.T. 130 (Tri.-Del.)] (c) Xerox Modicorp Ltd. vs. Commissioner of C.Ex., Chandigarh....
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....e proviso in Rule 57G stipulates that no credit shall be taken unless the inputs are received in the factory under the cover of an invoice issued under Rule 52A. However, that situation does not arise in this case for the simple reasons that the importer M/s. Essar Gujarat Limited had loaned the goods to the assessee (which transaction is not doubted in the show cause notice). Further the goods were transferred directly by the importer to the Unit of the assessee from the Port. Therefore, the goods never went to the manufacturing Unit of M/s. Essar Gujarat Limited. For such a situation the proviso to sub-rule (2) of Rule 57G states that the relevant document indicating payment of duty would be Bill of Entry. 11. Now in the present case, a....