2025 (12) TMI 511

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....ANPAZHAKAN, MEMBER (TECHNICAL) MR. Deepro Sen & Mr. Shovit Betal, Advocate for the Appellant Mr. P. Das, Authorized Representative for the Respondent ORDER PER R. MURALIDHAR The appellant is manufacturer of cosmetic and toiletry products falling under Chapter 33 and 21 of Central Excise Tariff Act, 1985. The manufacturing unit is located in the State of Sikkim. They are availing are....

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....ppellant has not fulfilled the condition specified under Notification No. 20/2007-CE dated 25/04/2007. However, even if they have taken the re-credit without exhausting cenvat credit, there is no loss to the exchequer, since the same would have been eligible for re-credit during the next month. Only during the five months, for the period 2014-15 and three months during the period 2015-16, this err....

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....he demand. 4. The Learned AR submits that the conditions specified under Notification No. 20/2007-CE dated 25/04/2007 is a mandatory condition and not mere procedural condition. Therefore, if this condition is not fulfilled, the appellant would not be eligible for the re-credit. Therefore, he justifies the confirmed demand. 5. Heard both sides and perused the appeal papers and other document....

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....ecessity to specify any condition in the Notification. Once the condition is specified in the Notification to the effect that the Cenvat Credit is required to be exhausted fully, the same has to be fulfilled by the appellant. However, as we have already observed above, non-fulfillment of the condition cannot result in such huge demands made by the Revenue by dis-allowing the entire credit. 7. C....