Court :
CESTAT New Delhi
Brief :
Appellant herein M/s.Sundaram Packaging India Pvt. Ltd. is engaged in manufacture of PP woven fabrics and are also the recipient of few services as that of Goods Transport Agency Service, Manpower Recruitment Agency Service and Legal ConsultancyService etc. They were also availing the benefit of Cenvat Credit oninputs, input services and capital goods under Cenvat Credit Rules,2004. During the course of audit for the period 2016-17, Department noticed that appellant had cleared empty polythenebags of raw-material, empty drum of power oil worth Rs.33,62,307/- in the name of waste sales without payment ofduty, despite that the goods so cleared were non-excisable.
Citation :
Excise Appeal No. 51633 of 2019 [SM]
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH – COURT NO. – III
Excise Appeal No. 51633 of 2019 [SM]
[Arising out of Order-in-Appeal No. IND-EXCUS-000-APP-052-19-20 dated
31.05.2019 passed by the Commissioner (Appeals) Customs, CGST & Central
Excise, Indore]
M/s.Sundaram Packaging India Pvt.Ltd. …Appellant
Plot No.111 to 122 & 123 to 129
Sector-III, Pithampur,
Dist. Dhar (M.P.)
VERSUS
Commissioner of Customs,
CGST & Central Excise, Ujjain …Respondent
APPEARANCE:
None appeared for the Appellant
Shri P. Juneja & Shri P.Gupta, Authorised
Representative for the Respondent
Coram: HON’BLE MRS. RACHNA GUPTA, MEMBER (JUDICIAL)
DATE OF HEARING : 19/03/2021
DATE OF DECISION: 01/04/2021
FINAL ORDER NO. 51210/2021
RACHNA GUPTA:
Appellant herein M/s.Sundaram Packaging India Pvt. Ltd. is engaged in manufacture of PP woven fabrics and are also the recipient of few services as that of Goods Transport Agency Service, Manpower Recruitment Agency Service and Legal ConsultancyService etc. They were also availing the benefit of Cenvat Credit oninputs, input services and capital goods under Cenvat Credit Rules,2004. During the course of audit for the period 2016-17, Department noticed that appellant had cleared empty polythenebags of raw-material, empty drum of power oil worth Rs.33,62,307/- in the name of waste sales without payment ofduty, despite that the goods so cleared were non-excisable.Relying upon the Notification No.06/2015 dated 01.03.2015 which says that any non-excisable goods cleared from the factory will betreated as exempted goods and Cenvat Credit will be reversed onthe same as per Rule 6 (3) of Cenvat Credit Rules. Accordingly,vide Show Cause Notice No.1729 dated 18.07.2018 the appellantwas required to reverse the amount at the rate of 6% of the valueof goods so cleared alongwith applicable interest and penalty. Thisproposal was initially confirmed by Order-in-Original No.32/AC/2018-19 dated 20 February, 2019. The appeal thereof was rejected vide Order-in-Appeal No.052-19-20 dated 31.05.2019. The said order has been assailed by the appellant before this Tribunal.
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