2023 (12) TMI 1060

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....isable goods viz. Electric Resistance Welded (ERW) Steel Tubes falling under Central Excise Tariff Subheading 7306 9090. They availed cenvat credit on the inputs imported and used in the manufacture of finished goods as well as cleared the inputs 'as such' on payment of appropriate duty. Alleging that the appellant had availed irregular cenvat credit on the imported goods and cleared as such as the said tools neither inputs nor capital goods used in or in relation to the manufacture of their final products, hence show-cause notices dated 03.02.2010 and 11.8.2010 were issued to them for the period from January 2009 to December 2009 and January 2010 to June 2010 demanding duty of Rs.75,32,305/- and Rs.18,49,511/- respectively, with interest a....

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....om.). Further, he has submitted that there are series of judgments delivered by this Tribunal and Hon'ble High Courts of Karnataka, Gujarat and Bombay holding that once the inputs after being processed and the resultant cleared on payment of appropriate excise duty, cenvat credit availed on the inputs used in the manufacture of said finished goods cannot be held to be inadmissible even if the processes undertaken later found to be not amounting to manufacture. In support, he has referred to the judgment of Hon'ble of Gujarat High Court in the case of CCE Vs. Creative Enterprises [2009(235) ELT 785 (Guj.)], later upheld by the Hon'ble Supreme Court reported in 2009(243) ELT A120 (SC). 4. Learned Authorised Representative for the Revenue rei....

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....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 be reversed even if the activ....