TaxTMI 
TaxTMI 
2023 (10) TMI 1082
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....nd flaps from other manufacturers and clear the same along with the tyres to the original equipment manufacturers and overseas purchasers; the appellants have availed CENVAT credit on the said tubes and flaps which is disputed by the Department by issuing a show-cause notice dated 04.04.2011 covering the period from March 2006 to January 2011; the said show-cause notice was adjudicated vide impugned order dated 10.05.2012 wherein demand of CENVAT Credit of Rs.2,97,33,358/- was confirmed along with equal penalty; penalty was also imposed on Shri Yashwant Singh and Shri R.K. Gupta, the Directors of the Company; therefore, M/s Goodyear and the other two Directors are in appeal before us. All the appeals are taken up together for discussion and....
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..... • Carrier Air Conditioning and Refrigeration Ltd.- Final Order No.A/60098-60099/202 dated 18.04.2023. • SRF Ltd.- TIOL-523-CESTAT-DEL. • Commissioner of CGST, Alwar Vs Balkrishna Industries Limited (vice-versa)- Final Order Nos.50243-5244/2023 dated 23.02.2023 affirmed by Rajasthan High Court Order dated 11.08.2023. • Apollo Tyres Ltd.- 2014-TIOL-3135-CESTAT-AHM. • Balkrishna Industries Ltd.- 2007 (217) ELT 228 (Tri. Del.) affirmed by Rajasthan High Court vide Order dated 04.01.2017. • Apollo Tyres- 2014-TIOL-555-CESTAT-BANG. • Balkrishna Industries Vs C.G., S.T. and C.E- Alwar (Vice Versa) Final Order No.52292-52293/2018 dated 26.06.2018. 3. Lea....
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....moreover, the appellant has informed the Department on various occasions, between 2000-2005, the fact of availment of CENVAT credit on tubes and flaps; the Department has issued a show-cause notice dated 20.10.2009 on the very same issue and therefore, the impugned show-cause notice dated 04.04.2011 cannot be issued invoking the extended period; as the demand is not sustainable, penalty on the company and on the Directors cannot be imposed. He relies on Zapak Digital Entertainment Ltd.- Final Order No. A/85107/2023 dated 31.01.2023 (Tri. Mumbai). 5. Shri Nikhil Kumar Singh, learned Authorized Representative for the Department submits that the tubes and flaps are just packed along with the tyres manufactured by them and are not further us....
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....s invocable. He also submits that Shri R.K Gupta and Shri Yashwant Singh Yadav, being in charge of excise affairs of the company, have concerned themselves in wrongful availment of CENVAT credit and hence, penalty is imposable on them. 7. Heard both sides and perused the records of the case. The brief issue involved in the case is whether the appellants are eligible for CENVAT credit, on the flaps and tubes supplied along with tyres cleared by them in a set packing. It is the contention of the Department that the said tubes and flaps are not used in the manufacture of the tyres and as such do not qualify to be "inputs" in view of the definition given under Rule 2(k) of CCR, 2004. On the other hand, the argument of the appellant is that t....
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....i) used as parts or components in the manufacture of a final product; or (ii) the value of such capital goods is up to ten thousand rupees per piece;] (D) motor vehicles; (E) any goods, such as food items, goods used in a guesthouse, residential colony, club or a recreation facility and clinical establishment, when such goods are used primarily for personal use or consumption of any employee; and (F) any goods which have no relationship whatsoever with the manufacture of a final product. Explanation. - For the purpose of this clause, "free warranty" means a warranty provided by the manufacturer, the value of which is included in the price of the final product and is not charged separately from th....
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....ST/Appeal-Gurugram/SG/2017 dated 28.11.2017; learned Counsel for the appellants further submits that Department has not appealed against that case and therefore, the issue has attained finality. Learned Authorized Representative intervenes and submits that the decision was accepted on monetary grounds. We find that irrespective of the Department's acceptance of the case on monetary limits or otherwise, the issue stands settled in favour of the appellants by the various decisions of the Tribunal. We find that Delhi Bench of this Tribunal vide Final Order No.50243-50244/2023 dated 23.02.2023 held that: "7. We are of the considered view that the decision of the Tribunal as well as of the High Court of Rajasthan in the case of the asse....