2026 (5) TMI 1370

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....hey did not have the facility to manufacture the PPCP container, they were clearing the cenvat availed granules on payment of duty. The Cenvat availed granules were cleared to their job workers [manufacturer of PPCP container] in terms of Rule 3 (5) of the Cenvat Credit Rules, 2004. The manufacturer for PPCP container was availing the Cenvat Credit and clearing the PPCP container on payment of duty. This duty on PPCP was availed as Cenvat by the appellant. The Department issued Show Cause Notice on the ground that the appellant was clearing the Cenvat availed the granules for trading purpose. Therefore, demand was raised for the Cenvat Credit taken on such granules. After due process, the lower authority confirmed the demand. 2. Since th....

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....tral Excise duty payment. The details of the clearance are also shown in the ER-1 returns. Therefore, there is no evidence brought in by the Revenue to allege suppression. Hence, it is prayed that the appeal may be allowed even on account of time bar. 7. The Ld. Authorized Representative appeared on behalf of the Revenue submits that the Commissioner (Appeal) has dismissed the appeal so on account of the delayed of the appeal. She justifies the confirmed demand and prays that the appeal may be dismissed. 8. Perused the appeal papers and other documents placed before me. 9. The Rule 3 (5) of the Cenvat Credit Rules 2004, reads as under : Rule 3 (5) When inputs or capital goods, on which CENVAT credit has been taken, are rem....