2023 (9) TMI 354

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....oods cleared by them, domestically and for export, between 2007 and 2011 as not liable to be charged to excise duty and, in consequence, ineligible to avail credit of Rs. 3,28,39,680 on 'inputs' procured by them, from domestic sources and from abroad, and to credit of Rs. 21,77,227 on 'input services' under rule 3 of CENVAT Credit Rules, 2004. 2. The appellant is in the business of re-packing and labeling 'coronate LS', 'bayhdur 302' and 'atomatic blu RB2' of which the first two are imported with credit was availed on the additional duty of customs discharged on clearance from customs and on the entire duty included in the purchase price of the last. Proceedings for recovery of such credit was initiated on the ground that the notes in rela....

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....e neutral. It was also contended that they had stopped re-packing in November 2010 when central excise authorities intimated them that the goods did not merit charging to duties of central excise and they had removed remaining stock by reversal of credit besides reversing credit taken on 'input services' despite which notice came to be issued and, that too, only in November 2012. Reliance was also placed on the decision of the Tribunal in Jayaswal Neco Industries v. Commissioner of Central Excise, Nagpur [2016 (44) STR 116 (Tri-Mumbai)] and in Jindal Stainless Steelway Ltd v. Commissioner of Central Excise, Raigad [2016 (335) ELT 57 (Tri-Mumbai)] and other decisions on limitation and revenue neutrality. 4. Learned Authorized Representative....

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....ecoiled HR/CR coils cleared from the factory of the assessee on payment of duty has neither been reversed nor it is held that the assessee is entitled to refund of duty paid at the time of clearing the decoiled HR/CR coils. In these circumstances, the CESTAT following its decision in the case of Ashok Enterprises - 2008 (221) E.L.T. 586 (T), Super Forgings - 2007 (217) E.L.T. 559 (T), S.A.I.L. - 2007 (220) E.L.T. 520 (T) = 2009 (15) S.T.R. 640 (Tribunal), M.P. Telelinks Limited - 2004 (178) E.L.T. 167 (T) and a decision of the Gujarat High Court in the case of CCE v. Creative Enterprises reported in 2009 (235) E.L.T. 785 (Guj.) has held that once the duty on final products has been accepted by the department, CENVAT credit availed need not ....