2023 (10) TMI 878

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....21.01.2023 (Annexure A-7) passed by the Commissioner of Central Excise Delhi-III, Commissionerate, Gurgaon imposing recovery of inadmissible CENVAT Credit of Rs.43,55,22,721- (including Edu. Cess and HSE Cess) (Rs. Forty Three Crores Fifty Five Lakhs Twenty Two Thousand Seven Hundred Twenty One Only) under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A(1) of Central Excise Act, 1944 alongwith interest, has been allowed. 2. As per the order dated 21.08.2017 (Annexure A-1), the short issue involved in that appeal was as to whether the appellant was entitled to avail the credit of duty paid by the input supplier or the credit so availed had to be denied to him on the ground that the activity as the input supplier end was a non....

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....s from coils. As per the said circular, the process of cutting of HR/CR coils of iron of non-alloy steel into sheets or slitting into strips of lesser width; or slitting of sheets into strips would amount to manufacture. The Division Bench quashed the said circular holding that this process would not amount to manufacture by giving the detailed judgment. The said judgment of Delhi High Court was upheld by Hon'ble Supreme Court by dismissing Special Leave to Appeal (Civil) No. CC 5085 of 2004 with SLP (C) No. CC 5231 of 2004 filed by Union of India, on 13.07.2004. 5. After the Division Bench judgment of the Delhi High Court in Faridabad Iron & Steel Traders Association's case (supra), it was held that the process of cutting of HR/CR coils o....

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.... Commissioner of C. Ex., Ahmedabad-III vs. Nahar Granities Ltd. 2014 (305) E.L.T. 9 (Guj.). In that case, Gujarat High Court was examining the case where the assessee had purchased the inputs and utilized the same for manufacture of final product. The inputs were duty paid. Hence, Rules 3 and 4 would enable the assessee/purchaser to avail the Cenvat Credit even if supplier of inputs had paid excise duty under mistaken belief. Since the Department had accepted the declaration and duty, Cenvat credit on that such duty cannot be declined to the purchaser of the goods who otherwise fulfilled all the conditions for availing Cenvat credit. 9. Similar view was taken by the Division Bench of this Court in Commissioner of C. Ex., Delhi-III vs. Neel....