2025 (4) TMI 1318

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....as being paid at the time of clearance. The Appellants have taken the Cenvat Credit for the inputs received from their Pune Unit. 2. On 20.03.2003 a Show Cause Notice was issued seeking to deny the Cenvat Credit of Rs.41,73,406/- taken by them during the period April 2000 to May 2002 by invoking the extended period provisions. After due process, the Adjudicating authority dropped the demand after ascertaining the fact that the Excise duty was properly paid by the Pune unit by way of Central Excise invoices and the inputs were received and properly accounted for by the Appellant. However, the department filed an appeal before the Commissioner(Appeals) who has held that the duty paying documents were not available with the Appellant and in....

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....ppellant have been received by them from their Pune unit. We have also perused some of the sample invoices produced by the Ld.Counsel and find that they are all proper invoices raised by M/s. Greaves Ltd. (Pune Unit) clearly showing the details of goods being dispatched, their rates, the value, the Excise duty involved etc. After receiving the goods, the Appellant is making entry by affixing a staff towards packing their goods in their account in RG-23 Part-I and Part-II. A sample invoice is scanned below for ready reference : 8. Therefore, on factual matrix, we find that there is nothing coming on record that the Appellant has contravened the provisions of Rule 57AE of the Central Excise Rules, 1944 or Rule 7 of Cenvat Credit Rules, 200....

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....ecisions cited by learned Counsel also brings its case in all four. When a levy is not expressly designed by law by a statutory provision, respective Rule which grants credit cannot be presumed to be a charging section by any analogy. 4.4 Following the Apex court judgment cited by the learned Counsel and decisions of Tribunal, we are of the view that Appellant is not liable for recovery sought to be made by the impugned order. 5. In the result the Appeal is allowed and stay petition is disposed. 6. [Order per : C. Satapathy, Member (T)]. - I agree with the order proposed above to allow the stay petition and the appeal for the reason that the word 'purchased' has been used only in the procedural Rule 57AE(3....

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....-4-01 57 Ro.5526 37 de-7-4-01 30 Ro. 2323 36 de-7-4-01 71 Ro. 2623 35dl- 7-4-01 32 B. 80.58 24 dl- 7-4-01 33 B. 4131 6907-11-15-11-9000 1 B. 9067 (908 de-15-11-200 2 b. 15435 6909 de-15-11-2010 3 Ro.7376 5/2001 54,562 950 de- 19-5-2001 126 Rs. 1128 95% de-19-5-01 127 B. 11,315 779 81-11-5-01 782 dl- 11-5-01 100 8.101.54 Taiperto Excien Rangs 781 de- 11-5-01 101 102 B. 3602 B. 3174 Central 750 de- 11-5-01 103 B. 3062 Cal-7' Divn. 3 1084 de-31-3-01 104 B.4254 441 de- 28-4-01 73 B. 11 753 2.9.02 mit 442 de- 28-4-01 74 B. 4804 Super'niemi. Bonne.2 685- de-2-5-01 83 8.9171 Cat-P 1Pm 62577 00 82. 1021 8.604 498 499 1/4/2001 779 81-11-5-....