Akzo Nobel India Ltd., v. CCE & ST

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The Tax Publishers2019 TaxPub(EX) 62 2018 (365) E.L.T. 289 Akzo Nobel India Ltd. v. CCE & ST CENTRAL EXCISE ACT, 1944 --Appeal to High Court --Denial of CENVAT creditDuty paying invoices----Where it was clear that a part of relief was given to assessee for Cenvat Credit in respect of ten consignments, because assessee could relate the "Sales Returns" to original sales invoices through Lorry Receipts with respect to said Ten consignments but for remaining four consignments, therefore, such Cenvat credit could not be allowed for want of relevant corroborative evidence produced by assessee--Assessee had claimed Cenvat credit which was denied on the ground that assessee was not been able to prove the return of the goods, whereas this was not an issue alleged in the show cause notice and therefore, basis for denial of Cenvat Credit traverses beyond the scope of show-cause notice. Assessee further submitted that due to limitations imposed by ERP system, he had to take credit on RBA invoices, which were relatable to the original Excise invoice. *Held:* There was no merit in the contention raised by assessee and no substantial question of law arises in present case requiring our consideration in appeal under section 35G. It was clear that a part of relief was given to assessee for Cenvat credit in respect of Ten consignments, because assessee could relate the "Sales Returns" to original sales invoices through the Lorry Receipts with respect to said ten consignments but for remaining four consignments, such Cenvat credit could not be allowed for want of relevant corroborative evidence produced by assessee Central Excise Act, 1944 Section 35G *REFERRED :* Commr. of Central Excise & Customs, Surat v. M/s. Sun Pharmaceuticals Inds. Ltd. & Ors. 2015 (326) E.L.T. 3 (SC) : 2015 TaxPub(EX) 2462 (SC) Godrej Industries Ltd. v. Commissioner of C. Ex., Mumbai 2008 (229) E.L.T. 484 (S.C.) : 2008 TaxPub(EX) 2070 (SC) Commissioner of Central Excise, Nagpur v. M/s. Ballarpur Industries Ltd 2007 (215) E.L.T. 489 (SC) : 2007 TaxPub(EX) 2012 (SC) Pushpam Pharmaceuticals Company v. Collector of C. Ex., Bombay 1995 (78) E.L.T. 401 (SC) Collector of Central Excise v. Chemphar Drugs & Liniments (1990) 184 ITR 224 (SC) : 1990 TaxPub(DT) 265 (SC) CCE., C. & ST., Belgaum v. Swarnagiri Wire Insulations (P) LTD. 2014 (301) E.L.T. 46 (Kar.) : 2014 TaxPub(EX) 361 SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2019 TaxPub(EX) 62 2018 (365) E.L.T. 289

Akzo Nobel India Ltd. v. CCE & ST

CENTRAL EXCISE ACT, 1944

--Appeal to High Court --Denial of CENVAT creditDuty paying invoices----Where it was clear that a part of relief was given to assessee for Cenvat Credit in respect of ten consignments, because assessee could relate the "Sales Returns" to original sales invoices through Lorry Receipts with respect to said Ten consignments but for remaining four consignments, therefore, such Cenvat credit could not be allowed for want of relevant corroborative evidence produced by assessee--Assessee had claimed Cenvat credit which was denied on the ground that assessee was not been able to prove the return of the goods, whereas this was not an issue alleged in the show cause notice and therefore, basis for denial of Cenvat Credit traverses beyond the scope of show-cause notice. Assessee further submitted that due to limitations imposed by ERP system, he had to take credit on RBA invoices, which were relatable to the original Excise invoice. Held: There was no merit in the contention raised by assessee and no substantial question of law arises in present case requiring our consideration in appeal under section 35G. It was clear that a part of relief was given to assessee for Cenvat credit in respect of Ten consignments, because assessee could relate the "Sales Returns" to original sales invoices through the Lorry Receipts with respect to said ten consignments but for remaining four consignments, such Cenvat credit could not be allowed for want of relevant corroborative evidence produced by assessee

Central Excise Act, 1944 Section 35G

REFERRED : Commr. of Central Excise & Customs, Surat v. M/s. Sun Pharmaceuticals Inds. Ltd. & Ors. 2015 (326) E.L.T. 3 (SC) : 2015 TaxPub(EX) 2462 (SC) Godrej Industries Ltd. v. Commissioner of C. Ex., Mumbai 2008 (229) E.L.T. 484 (S.C.) : 2008 TaxPub(EX) 2070 (SC) Commissioner of Central Excise, Nagpur v. M/s. Ballarpur Industries Ltd 2007 (215) E.L.T. 489 (SC) : 2007 TaxPub(EX) 2012 (SC) Pushpam Pharmaceuticals Company v. Collector of C. Ex., Bombay 1995 (78) E.L.T. 401 (SC) Collector of Central Excise v. Chemphar Drugs & Liniments (1990) 184 ITR 224 (SC) : 1990 TaxPub(DT) 265 (SC) CCE., C. & ST., Belgaum v. Swarnagiri Wire Insulations (P) LTD. 2014 (301) E.L.T. 46 (Kar.) : 2014 TaxPub(EX) 361