TaxTMI 
TaxTMI 
2026 (7) TMI 718
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....take any Cenvat credit. Both such types of coal are used by the Appellant only in their manufacturing process. However, in some cases they also sell non-Cenvat availed coal to the third parties. On the ground that the Appellant has cleared the Cenvat availed coal to third parties during the period November 2011 to February, 2015, a Show Cause Notice was issued demanding Excise Duty of Rs.19,07,235/- The Show Cause Notice was issued on 28.10.2016 by invoking the extended period provisions. After due process, the Adjudicating authority confirmed the demand which came to be affirmed by the Commissioner (Appeals). Being aggrieved, the Appellant is before the Tribunal. 2. The Ld.C.A. appearing on behalf of the Appellant submits that the Appel....
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.... as on account of time bar. 3. The Ld.AR for the Revenue submits that the Appellant has not maintained separate accounts for the coal on which Cenvat is availed and coal on which no Cenvat is availed. The Appellant has cleared the coal to third parties without reversing any Cenvat credit. Therefore, he justifies the confirmed demand. 4. Heard both sides and perused the appeal papers. 5. I find that both sides agree that the Appellant has procured coal from two sources. In respect of one source, the Appellant has procured high quality coal. The Appellant has availed Cenvat credit in this case. As per the Ld.C.A. for the Appellant, along with the high quality coal, the appellants used small portion [to the extent of 20-30%] of lower ....
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.... corroborative evidence to the effect that the Appellant has cleared only Cenvat availed coal to the third parties. 12. Considering the above factual details, I find that the confirmed demand is not sustainable on merits. 13. From the factual details discussed above, it is seen that all the facts have been properly disclosed in the Returns filed by the appellant. The Revenue has not made out any case of suppression with an intent to evade duty payment against the appellant. Therefore, I hold that the confirmed demand for the extended period is legally not sustainable. Hence, the same stands set aside on account of time bar. 14. The impugned order is set aside and the appeal is allowed. 15. The appellant would be eligible for con....
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....ion Of Finished Goods CETSH Number Quantity Code Of Finished Goods Quantity Of Fin- ished Goods 1 SPONGE IRON 72031000 MT 0 SI. No. Description of Principal Inputs CETSH Num- ber Quantity Code Opening Balance Receipt Taken for use in the manu- facture of duti- able and ex- empted fin- ished goods Removed as such for ex- port or for home con- sumption Closing Bal ance 3 COAL 27011920 MT 17786.46 552.28 1868.19 1522.16 4950.39 Description Of Finished Goods No. CETSH Number Quantity Code Of Finished Goods Quantity Of Fin- ished Goods 1 SPONGE IRON 72031000 MT 0 DECLARATION (1) I/We DHANBAD FUELS LIMITED dedare that the particulars declared above have been compared with the records and books of my/our factory/warehouse and the same ....
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....Rs.) CENVAT 2075114 312259 69103750602201312616 6910375 2387373 EDU CESS 41491 6254 69103750602201312616 6910375 47745 SEC_EDU_CESS 20741 3131 69103750602201312616 6910375 23872 ABSTRACT OF ACCOUNT-CURRENT (CASH PAYMENT) : Summary Particulars Amount (Rs.) Opening Balance 34999 GAR-7 Challan Payments made in the month (in aggregate) 325000 Total Amount Available 359999 Utilization towards Payment of Duties on excisable goods during the month(vide. Details 321644 furnished under col. no.3 in SI.No.(4| of the Utilization towards Other Payments Made during the month(vide, Details furnished under Return): SI.No.(6) of the Return) : D Closing Balance 38355 5. DETAILS OF CENVAT CREDIT TAKEN AND UTILIZED Details of Credit CEN- A....
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....e (Rs.) 0 0 0 0 0 D 0 0 0 0 6(1). DETAILS OF OTHER PAYMENTS MADE - ARREARS Payments Amount Paid(Rs.) GAR-7 Challan BSR Code Source Document Account Cur- rent Account Credit No. Date No. Date 0 0 Total : 0 0 DUTY HEAD BREAK UPS OF OTHER PAYMENTS MADE - ARREARS Source Document Number Date Paid Account Current Pald Credit Account 0 0 Duty Head Break Up Amount Pald Total Amount Paid Account Current Credit Account FORM E.R .- 1 Document 2 ANNEXURE-A Details of As-such-Clearances of Coal by M/s Dhanbad Fuels Limited, Mangalpur Industrial Estate, Bakhtarnagar, Raniganj, Distt .- Burdwan, in different months during the period from November'2011 to February'2016 ER-6 SI. No. Month/Year Aver....