2022 (8) TMI 225

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....on behalf of the appellant submits that the CVD was paid for the reason that the export obligation was not fulfilled. He submits that CVD was paid through challan with reference to Bill of entry filed in respect of import of goods therefore, credit should be allowed. He placed reliance on the following judgments: • Hubergroup India Pvt. Ltd vs. CCE & ST- Daman - 2021 (11) TMI 945-CESTAT • ABB Ltd Vs. Commissioner of C.Ex. Kolkata - 2006 (205) ELT 448 (Tri.Bang) • Arora Fibers Ltd vs. Commissioner of Central Excise - 2010 (259) ELT 404 (Tri.Del) • Commissioner of Central Excise,Jaipur- I vs. Bharti Hexacom Ltd -2018 (360) ELT 515( Raj.) • Kevin Process Technologies Pvt. Ltd Vs.....

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....ported this inputs duty free under the advance license scheme is a different legal entity then the unit in which the credit is sought to be taken. We find that this is a mistaken proposition. Both the units are part of the same legal entity and under one ownership. The fact that the merger of two units were allowed clearly shows that they were part of the same legal entity. The Cenvat credit Rules permit to transfer of credit from one unit to another in such circumstances. In view of the above, we find that no merit in this objection raised by the Learned Commissioner. 4.2 The impugned order holds that the Cenvat credit cannot be availed on the basis of supplementary invoices issued by a manufacturer or importer in case of addition....

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.... becomes payable that credit can be availed on the strength of the challans. We hold that in the instance case the original duty paying document is bill of entry and the challans are the documents on the strength of which additional duty has been paid. Thus, even going by the logic given by the Commissioner in the impugned order there is no bar on availing credit on the strength of challans. Thus, we find no merit in this argument of the Commissioner in the impugned order. 4.4 The next issue raised by the Commissioner relates to the delay in taking of credit. In the instances case the duties were paid in the year 2008 and 2009 and credit was taken on 30.11.2009. The Commissioner has relied on the decision of Tribunal in the case of....

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....or transfer of liabilities of such business then, the provider of output service shall be allowed to transfer the CENVAT credit lying unutilized in his accounts to such transferred, sold, merged, leased or amalgamated business. (3) The transfer of the CENVAT credit under sub-rules (1) and (2) shall be allowed only if the stock of inputs as such or in process, or the capital goods is also transferred along with the factory or business premises to the new site or ownership and the inputs, or capital goods, on which credit has been availed of are duly accounted for to the satisfaction of the Deputy Commissioner of Central Excise or, as the case may be, the Assistant Commissioner of Central Excise." It is seen that the said ru....