The CESTAT allowed the appeals holding that the assessee is entitled to Cenvat credit as they paid excise duty after opting out of the optional Exemption Notification 4/06-CE, following the precedent laid down in Balkrishna Paper Mills Ltd.
Impugned order set aside; appeals allowed; Cenvat credit held rightly taken by the appellant.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad
REGIONAL BENCH- COURT NO.1
Excise Appeal No. 142 of 2012
[Arising out of OIA-7/2012-AHD-III-/KANPAZHAKAN/COMMR-A-/AHD p assed by Commissioner of Central Excise-AHMEDABAD-III ]
M/s Kalpataru Papers Ltd. ……..Appellant
116/117, Nr Khatraj Chowkdi, Village-Karoli, Tal. Kalal, Dist. Gandhinagar.
VERSUS
C.C.E. & S.T.- Ahmedabad-iii …….Respondent Custom House, 2nd Floor, Navarangpura, Ahmedabad, Gujarat-395001
WITH
Excise Appeal No. 286 of 2012
[Arising out of OIA-68/2012/AHD-III/KANPAZHAKAN/COMMR-A-/AHD p assed by Commissioner of Central Excise-AHMEDABAD-III ]
M/s Kalpataru Papers Ltd. ……..Appellant
116/117, Nr Khatraj Chowkdi, Village-Karoli, Tal. Kalal, Dist. Gandhinagar.
VERSUS
C.C.E. & S.T.- Ahmedabad-iii …….Respondent Custom House, 2nd Floor, Navarangpura, Ahmedabad, Gujarat-395001
APPEARANCE:
Sh. S.J. Vyas (Advocate) for the Appellant Sh. T.K. Sikdar, Authorised Representative for the respondent
CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. RAJU, MEMBER (TECHNICAL)
Final Order No. A/ 11110-11111 /2019
DATE OF HEARING: 05.07.2019 DATE OF DECISION: 05.07.2019
RAMESH NAIR
The issue involved is that whether the appellant is entitled for cenvat credit on the stock of input lying as on 31.03.2010 and credit availed subsequently when the appellant have not opted for exemption Notification No. 4/06-CE and paid the duty. The case of the department is that since Notification 4/06-CE is available to the
2 | P a g e E / 1 4 2 , 2 8 6 / 2 0 1 2 - D B
appellant they were not required to pay the duty and consequently the cenvat credit is not admissible.
(Dictated & Pronounced in the open court)
Ramesh Nair Member (Technical)
(Raju) Member (Technical)
Neha
3 issues framed by the court
Whether the appellant is entitled for Cenvat credit on stock of input lying as on 31.03.2010 when the exemption Notification 4/06-CE was not opted for.
Whether availing the exemption Notification is mandatory or optional for the assessee.
Whether the impugned order denying Cenvat credit is sustainable in view of the appellant's payment of duty.
Colour shows how this judgement treated each authority
Balkrishna Paper Mills Ltd. vs CCE Thane-IFollowed¶25
Balkrishna Paper Mills Ltd. vs CCE Thane-I 2015 (329) ELT 468 (Tri. Mum.)
1 provisions across 1 enactments
M/s Kalpataru Papers Ltd.
C.C.E. & S.T.- Ahmedabad-iii
Ramesh Nair
Raju
As recorded by the court registry
An appeal in a central excise matter before CESTAT.
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
