TaxTMI 
TaxTMI 
2026 (3) TMI 1522
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....Company"/"JSL"), having Central Excise registration no. AABCJ1969MXM008, is a public limited company inter-alia engaged in the manufacturing of excisable goods viz. Silico Manganese, Ferro Chrome, and other Stainless Steel products at its plant located at Kalinga Nagar Industrial Complex, Jajpur, Odisha (hereinafter referred to as "the said plant"). The Company also operates a coke oven facility within the premises of the said plant used for conversion of coal into coke. 2.2. JSL entered into an agreement with M/s. Stemcor India Pvt. Ltd. (hereinafter referred to as "Stemcor") on 24.04.2012 for conversion of coal into coke on a job work basis at the coke oven facility situated within its premises. In terms of the agreement, the coal impo....
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.... interest and equivalent penalty on purported ground of clandestine removal of 30833.76MT of coke which was captively consumed by JSL within its plant availing the benefit of Exemption Notification No. 67/95. ii. Cenvat credit of the CVD paid on imports of coal by Sterncor amounting to Rs. 20,33,28,566/- availed and utilized by the Company on the strength of invoices issued by Stemcor 2.5 The Company replied to the Notice vide its letter dated 06.06.2018 denying and disputing the allegations contained therein. However, disregarding the contentions of the Company, the Ld. Principal Commissioner of CGST & CX, Bhubaneshwar issued the impugned Order dated 23.12.2019 confirming tax demand of Rs. 3,24,88,340/- on account of issue no. ....
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....o Metalliks Limited vs. Commissioner of CGST, West Bengal [2025 (11) TMI 1542-CESTAT, Kolata] v. M/s. Micky Metals Limited versus Commissioner of Central Excise, Bolpur [2022 (7) TMI 1430-CESTAT KOLKATA] 4. It is further submitted that the appellant has submitted the following documents namely: i. Purchase orders placed by JSL upon Stemcor. ii. Commercial invoice issued by Stemcor for supply of coke, charging VAT and Entry Tax iii. Material dispatch certificate issued by Stemcor iv. Weighment slips indicating shifting of coke from coke oven facility to the factory for captive consumption. v. Issue slips of the coke captively consumed by JSL in its shop floor. 5. For evidencing that....
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....has rightly availed the credit of the CVD paid by M/s. Stemcor as invoice issued by an importer is a valid document for availing the Cenvat Credit. To support this contention he relied on the decision of Goa Carbon Ltd. vs. CCE[2016 (343) E.L.T. 1140(Tri-Del.) and M/s. Urvi T & Wedge Lamps Pvt. Ltd. vs. Commr. Of GST and C.Ex. [2018 (5) TMI 1118-CESTAT Mumbai]. It is further submitted that the Cenvat Credit of the duty paid on inputs having been availed by the job worker and not the principal manufacturer, therefore, Rule 4(6) of the CCR, 2004 is not applicable to the facts of the case. 9. It is further submitted that the assessee having not availed exemption benefit under Notification No. 214/86 is not required to comply with the proced....
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....ple copy of return claiming the benefit of exemption notification is extracted below: 13. As the fact of availment of benefit of Notification No. 67/1995-CE dated 16.03.1995 was already in the knowledge of the Revenue while filing their ER-I returns. Therefore, extended period of limitation is not invokable. Admittedly, the Show Cause Notice has been issued to the assessee by invoking extended period of limitation. Therefore, we hold that whole of the demand is failed on account of limitation. Accordingly, the demand confirmed against the assessee amounting to Rs. 3,24,88,340/- is set aside. Consequently, no penalty is imposable on the assessee. 14. With regard to the appeal filed by the Revenue the Cenvat Credit sought to be denied i....