2022 (3) TMI 800

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....take in the final order No. A/50753/2020 dated 01.09.2020. 2. The admitted facts as per Final Order are as under:- (i) Brief facts of the case are that M/s Scot Innovations Wires & Cables Pvt. Limited is registered with Central Excise Department vide Central Excise Registration No. AAKCS3140EEM001 and engaged in the manufacture of power control cable under Chapter Heading 8544 1190. The appellant vide letter dated 23.06.2015 requested to transfer the unutilised credit of Rs. 48,29,318/- as they want to close the Delhi unit & merge with its Baddi unit. The appellant had deposited the 43 purchase bills pertaining to which the cenvat credit was taken and transfer was sought. (ii) The appellant informed that the Baddi Unit was registered w....

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....erved that Department never alleged diversion of any inputs or any other discrepancy. Learned Commissioner further held that as the appellant was clearing their entire production under the exemption notification they were not entitled to avail cenvat credit in terms of Rule 6(1) and (2) of Cenvat Credit Rules. Accordingly, he upheld the disallowance of cenvat credit. As regards penalty imposed under Rule 15, read with Section 11AC of the Act, he was pleased to set aside the penalty observing that there is no suppression or misinformation with the Department. Being aggrieved the appellant - assessee was in appeal before this Tribunal. 3. This Tribunal in final order held that the appellant - assessee have maintained proper record of the tra....

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....dding). Accordingly, the appellant was entitled to refund of un-utilised cenvat credit read with Section 142(2) and (6) of Central Goods & Service Tax Act. Accordingly, he prays for modification of the final order and for grant of refund of un-utilised cenvat credit in cash. 5. Revenue also filed Miscellaneous Application No. E/Misc/50062/2021-SM on the ground that this final order suffers from legal error as in para 13, the Tribunal was assigned the jurisdiction to Central Excise authority having jurisdiction over Baddi Unit, for passing the consequential order whereas the matter relates to Delhi unit under the jurisdiction of Delhi Central Excise. 6. It is also pointed out that this Tribunal have failed to give finding on the eligibilit....