2022 (4) TMI 423

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Representative) for the Respondent ORDER The brief facts of the case are that the appellant are engaged in the manufacture of pharmaceutical goods, some of the products are exempted. Initially they have availed the Cenvat Credit in respect of all the common inputs and input services which have been used in the manufacture of dutiable and exempted goods. The appellant subsequently reversed th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spute that the appellant have reversed the proportionate credit on due date. Therefore, the situation is, as if no credit was availed right from the date of taking credit. He submits that non filing of declaration is only the procedural lapse which does not involve any Revenue implication therefore, such procedural lapse may be condoned. He placed reliance on the following judgments:- â€....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to the appellant and Learned Commissioner (Appeals) has rightly held that the appellant is liable to pay 6% of the value of the exempted goods. He placed reliance in the case Nicholas Piramal India Ltd.-2009 (244) ELT 321 (Bom.) and Ambay Cements reported at-2004 (178) ELT 25 (S.C.) 4. I have carefully considered the submission made by both the sides and perused the records. I find that the Lea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....has not opted for. As regard, non-filing of the declaration, which is only the procedural requirement. Due to lapse of procedural requirement, substantial benefit of proportionate reversal of Cenvat credit cannot be objected to. Even if I see the declaration, the information asked for in the declaration are as under:- (i) Name, address and registration No. of the manufacturer of goods pro....