TaxTMI 
TaxTMI 
2023 (5) TMI 241
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....st and also penalties were imposed under Section 78 under Rule 15 (3) of the Cenvat Credit Rules, 2004 read with Section 78 of the Finance Act, 1994. Besides, the impugned order has also imposed penalty under Section 77 ibid on the appellant. 2. Briefly stated, the facts of the case are that the appellant herein are engaged in packing and repacking of cement in retail packs. As per the provisions of Section 2 (f) (iii) of the Central Excise Act read with Third Schedule to the Central Excise Act, 1944, the activity of packing and repacking of cement has been considered to be deemed manufacture. Accordingly, for carrying out such activities, the appellant were required to discharge the Central Excise duty liability. The appellant availed Cen....
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....ing the position that in case of the input service the provisions of sub-rule (5) of Rule 3 ibid shall not be applicable. 4. On the other hand, learned Authorized Representative appearing for the Revenue reiterated the findings recorded in the impugned order. 5. Heard both sides and examined the case records. 6. Rule 3 ibid is the enabling provision, which entitles a manufacturer to avail Cenvat credit of various duties and taxes paid on the inputs and input services. The credit so availed is permitted to be utilized for payment of Central Excise Duty on the final product and service tax on the output services. However, where the inputs and capital goods were not used for the intended purpose and removed as such from the factory premises....
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....d received certain inputs and for transporting those inputs to the factory, had availed GTA service in respect of which service tax paid was Rs.2,75,684/- and the credit of this service tax on GTA service had also been taken. Subsequently, when the appellant removed those inputs as such, he reversed only the credit of excise duty paid on inputs The Department's contention is that on the removal of the goods as such, in addition to the credit of Central Excise Duty, the GTA service tax credit availed in respect of those inputs should also have been reversed. I find that on this very issue, the Tribunal in the case of Chitrakoot Steel & Power Ltd. v CCE, Chenai (supra) has held that when the Cenvat availed inputs or capital goods am remov....
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.... authority has defined the terms specifically and used the same in different provisions consciously, the argument of learned counsel for the Revenue that merely by analogy, even if in one provision both the terms have been used, the same should be read in the other provision as well, where it has not been specifically mentioned, has no legs to stand, as the tax cannot be levied merely by inference or presumption. It is not possible to assume any intention or governing purpose of the statute more than what is stated in the plain language. Words cannot be added or substituted so as to give a particular meaning. Reference can be made to the observations of a Constitution Bench of Hon'ble Supreme Court in Civil Appeal No. 1990 of 1995 in th....