2022 (1) TMI 1069

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....during the month of December, 2016 on the basis of invoices which were more than one year old. Accordingly, vide SCN No.1650 dated 05.09.2019, Cenvat Credit of Rs. 524152/- was alleged to be wrongly availed and thus, was proposed to be recovered along with the interest with the imposition of penalty as well. The said proposal was rejected by the original adjudicating authority vide Order-in-Original No.1/2019-20 dated 3.02.2020. However, the Department had filed an appeal against the said order before Commissioner (Appeals) who vide order No.001-18-21-22 dated 30.04.2021 has allowed the Department's appeal. Still being aggrieved the appellant is before this Tribunal. 2. I have heard Mr. P.K. Choudhary, Advocate for the Appellant and Ms.T....

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....e, the Cenvat Credit lying in stock was availed which is legally permissible. Rejection thereof is therefore, liable to be set aside. Appeal is accordingly, prayed to be allowed. 6. After hearing the parties and perusing the record, it is observed that the notice of hearing was issued by the Commissioner (Appeals) to the appellants for making themselves available for personal hearing before him. However, there is no documents on record proving the service thereof upon the appellant. The appellant was very much responding since the issuance of the SCN. He marked his presence before Original Adjudicating Authority as well. Accordingly, the submission of the appellant for not receiving the notice of personal hearing given by Commissioner (A....

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.... the stock on the date when the goods manufactured becomes excisable. In the present case the appellants goods post being manufactured in December, 2016 became excisable in December 2016 itself. Hence, the availment of credit on the inputs of such manufactured goods was very much available to the appellant. 9. Coming to Rule 9 based whereupon the Commissioner (Appeals) has rejected the entitlement of the appellant, I observe, the submissions by the appellant, about CBEC Board vide Circular No.990/40/2014-CX-8 dated 19.11.2014 is acceptable. The circular has clarified as follows:- "The purpose of the amendment made by Notification No.21/2014-C.E. (N.T.), dated 11.07.2014 is to ensure that after the issue of a document under sub-r....