2024 (12) TMI 1654

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....OHANTY, MEMBER (JUDICIAL) AND MR. M.M. PARTHIBAN, MEMBER (TECHNICAL) Shri Sachin Chitnis, Advocate for the Appellant Shri L.B. D'Coasta, Authorized Representative for the Respondent ORDER Per: S.K. MOHANTY Revenue has filed this miscellaneous application, seeking change of name and address of the respondent. The prayer made by the Revenue is considered and accordingly, the Registry ....

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.... Refinery is an input for manufacture of the Petroleum Products. The said input during the material period, was chargeable to Central Excise duty @14% ad valorem and also specific rate of duty @15,000/- per KL was chargeable. For effecting supplies of reformate to the appellants' refinery at Mumbai, the Kochi Refinery issued the invoice under Rule 11 of the Central Excise Rules, 2002. On receipt o....

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....ted 30.07.2015, the appellants have preferred this appeal before the Tribunal. 4. We find, that the department had contended that the provisions of Rule 3 of the Cenvat Credit Rules, 2004 have been contravened by the appellants. Insofar as consideration of Rule 3 ibid is concerned, it has been mandated that a manufacturer of final products shall be allowed to take Cenvat Credit of various dutie....

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....t the Kochi Refinery. The modus operandi adopted by the appellants in receipt of the goods and taking of Cenvat Credit on the quantity actually received by the Mumbai Refinery, is in conformity with Rule 3 ibid. Therefore, we are of the view that there was no scope or occasion for the department to allege that taking of Cenvat Credit on the disputed amount is not in conformity with the said Rule 3....