2025 (9) TMI 477

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....ngaged in manufacturing of Heam up Gems capsules, Gemicum Capsules etc. falling under Chapter heading 3004 9099. The appellant was availing cenvat credit facility and was holding central excise registration no. AAACC6251EEM009. 2.2 A show cause notice dated 15.12.2020 was issued to the appellant for recovery of alleged wrongly availed and utilized cenvat credit of Rs. 16,51,284/ by invoking extended period of limitation under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A of the Central Excise Act, 1944 along with interest under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11AA of the Act on the ground that during the audit of the Appellant's unit for the period April 2015 to June' 2017, it was notic....

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....nd additional submissions dated 21.09.2021. After following the due process, the adjudicating authority vide order-in-original dated 29.12.2021 disallowed and ordered recovery of whole of cenvat credit. Feeling aggrieved, the appellant filed the appeal dated 28.02.2023 before Ld. Commissioner (Appeals) who has dismissed the appeal of the appellant. Hence, the present appeal. 3. Heard both the parties and perused the material on record. 4. the learned counsel for the appellant submits that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submits that earlier the name of appellant's unit was Casil Industries Limited, which was changed to Cadila P....

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....ut the fact of actual receipt and utilization of inputs covered by disputed invoices in appellant's factory premises for the manufacture of excisable finished goods and clearances of these manufactured finished goods on payment of applicable central excise duty by the appellant. He also submits that the only allegation raised in the show cause notice was either regarding mentioning of incomplete name of the appellant's unit in purchase invoices i.e. mentioning unit name as M/s Cadila Pharmaceuticals Limited instead of M/s Cadila Pharmaceuticals Limited Unit-II or mentioning of wrong excise registration number of other units of the appellant's company. The learned counsel further submits that as regards the mentioning of incomple....

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....f inputs etc. in their factory premises and further entry is made in stock/quantity register/GRN register maintained by appellant and it is not disputed that the inputs have not been received in the appellant's factory. He further submits that the finished goods mentioned by all the three other units of appellant having different registration numbers are totally different from the finished goods manufactured by the appellant's unit and therefore, raw material/ inputs purchased by the appellant's unit are of no use in these three other units; even the packing materials purchased by all these units are not useable by any other unit. 4.4 The learned counsel further submits that the finance/account's head of all the three other units of the ....

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.... • Plastic Products Engg. Co. Vs. Commissioner Ahemdabad of C. Ex., 2009 (248) E.L.T. 859 (Tri.- Ahmd.) • Ama India Enterprises Pvt. Ltd. Vs. Commissioner of C. Ex. & S.T., Ludhiana, 2015 (316) E.L.T. 268 (Tri.-Del.) • Bharti Airtel Ltd. Vs. Commissioner of Central Excise, Panchkula, 2016 (43) S.T.R. 400 (Tri.-Del.) • Bhalla Techtran Industries Ltd. Vs. CCE, Noida, 2016 (342) ELT 448 (Tri. Del) • Krishna Maruti Limited Vs. CCE, Delhi-III, 2012 (277) ELT 357 (Tri. Delhi) • Novozymes South Asia Pvt. Ltd. Vs. CCE, Bangalore, 2015 (38) STR 204 (Tri. Banglore) • Uniworth Textiles Ltd. Vs. Commissioner of Central Excise, Raipur, 2013 (288) E.L.T. 161 (S.C.). ....

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....nt's company with M/s Cadila Pharmaceuticals Limited by the Hon'ble High Court of Gujarat and the change in the name of the appellant's company was approved by registrar of companies on 11.01.2016 and thereafter, the department was accordingly informed. 6.2 Further, I find that in order to prove their bona fide, the account's head of all the three units of the M/s Cadila Pharmaceutical Limited having different registration number have issued certificate that there is no credit availed in respect of disputed 320 purchase invoices mentioned in annexure-A to the show cause notice and further the Chartered Accountant has also issued a certificate dated 29.12.2020 certifying on the basis of verification of the books of accounts an....