2023 (12) TMI 307

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CA for the Appellant Shri Chittaranjan Wagh Prakash , AR for the Respondent ORDER [ Order per : ANIL CHOUDHARY ] Heard the parties. 2. The issue involved in this Appeal is whether the Appellant/Assessee has rightly taken Cenvat credit, after payment of Additional Customs Duty (ACD) & SAD on the demurrage charges, at the insistence of Revenue. 3. The brief facts are that the Appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....age charges, took Cenvat credit. Subsequently, pursuant to SCN dated 03.04.2017, the Appellant also deposited amount of penalty of Rs.3,44,031/- (15% of duty), which fact is recorded in the OIO dated 18.07.2017, wherein in Para 10, it is recorded that Appellant has paid the differential duty and interest as well as 15% penalty and has also requested for closure of the proceedings. Accordingly, the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... credit on the basis of Challan, which is an eligible document under Rule 9(1)(e) and as per Rule 9(1)(c), credit can also be taken on bill of entry. Further Rule 9(1)(b) provides that credit can be taken also on the basis of a supplementary invoice issued by a manufacturer or importer of inputs/capital goods in terms of provisions of Central Excise Rules, in case additional amount of excise duty ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... d) CCE, Mangalore vs Mangalore Refinery & Petrochemicals Ltd [2015 (325) ELT 214 (SC)] e) Wipro Ltd vs Asst. Collector of Customs [2015-TIOL-79-SC-CUS] 9. In the aforementioned judgments, it has been categorically held that Customs Duty is not applicable on the demurrage charges. 10. It is further urged that issue boils down to - that Appellant has taken credit on challans, whi....