{"id":19548,"date":"2010-12-16T00:00:00","date_gmt":"2010-12-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-in-on-16-december-2010"},"modified":"2017-06-03T00:03:55","modified_gmt":"2017-06-02T18:33:55","slug":"commissioner-vs-in-on-16-december-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-in-on-16-december-2010","title":{"rendered":"Commissioner vs In on 16 December, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs In on 16 December, 2010<\/div>\n<div class=\"doc_author\">Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/2545\/2010\t 5\/ 5\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 2545 of 2010\n \n\n \n \n=========================================\n \n\nCOMMISSIONER\nOF CENTRAL EXCISE, COMMISSIONERATE - Appellant(s)\n \n\nVersus\n \n\nM\/S\nMAAN PHARMACEUTICALS LTD - Opponent(s)\n \n\n========================================= \nAppearance\n: \nMR YN\nRAVANI for\nAppellant(s) : 1, \nMR PARESH M DAVE for Opponent(s) :\n1, \n=========================================\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS. JUSTICE HARSHA DEVANI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\n                              and\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR. JUSTICE H.B.ANTANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 16\/12\/2010 \n\n \n\n \nORAL\nORDER<\/pre>\n<p>                            (Per<br \/>\n: HONOURABLE MS. JUSTICE HARSHA DEVANI)<\/p>\n<p>1.\t\tIn<br \/>\nthis appeal under section 35G of the Central Excise Act, 1944 (the<br \/>\nAct), the appellant &#8211; Commissioner of Central Excise, Ahmedabad<br \/>\nhas challenged order dated 15th<br \/>\nJune, 2009 made by the Customs, Excise and Service Tax Appellate<br \/>\nTribunal (the Tribunal) proposing the following question:-\n<\/p>\n<p>&#8220;Whether<br \/>\nthe Hon&#8217;ble Tribunal is right in accepting reversal of credit taken<br \/>\nby the assessee in this case instead of upholding the adjudicating<br \/>\nauthorities order to the assessee to pay an amount equal to 8% of<br \/>\ntotal price of the exempted goods as per the Rules 6(3)(b) of Cenvat<br \/>\nCredit Rules, 2002?&#8221;\n<\/p>\n<p>2.\t\tThe<br \/>\nrespondent assessee is engaged in the manufacture and clearance of P<br \/>\n&amp; P medicines falling under Chapter 30 of the Central Excise<br \/>\nTariff Act, 1985.  Some of the products manufactured by the assessee<br \/>\nare dutiable and some of them are exempted products.  The assessee<br \/>\nwas availing of modvat credit of duty paid on the raw materials used<br \/>\nin the manufacture of dutiable as well as exempted product.  Pursuant<br \/>\nto an audit objection raised against the assessee in respect of<br \/>\navailment of credit on the raw material used in the manufacture of<br \/>\nexempted product, the assessee contended that it was not possible for<br \/>\nit to maintain separate records for the common inputs.  However, it<br \/>\nagreed to work on the modvat credit in respect of the inputs used in<br \/>\nmanufacture of exempted final product and reverse the credit so<br \/>\navailed by it.  Accordingly, modvat credit to the tune of Rs.23,<br \/>\n22,633\/- came to be reversed by the assessee alongwith interest of<br \/>\nRs.4,94,031\/-.\n<\/p>\n<p>3.\t\tHowever,<br \/>\nvide two show-cause notices, proceedings came to be initiated against<br \/>\nthe assessee demanding duty of Rs.56,02,225\/- and Rs.14,78,366\/-<br \/>\nrespectively equal to 8% of the total price of the exempted final<br \/>\ngoods with interest and penalty.  Both the show-cause notices<br \/>\nculminated into an order dated 30th<br \/>\nSeptember, 2005 made by the adjudicating authority who held that<br \/>\nthough the issue in question was decided in favour of the assessee by<br \/>\nvarious decisions of the Tribunal as well as a decision of the<br \/>\nSupreme Court in the case of<br \/>\nM\/s. Chandrapur Magnet Wires Ltd., 1996<br \/>\n(81) E.L.T. Page 3 (SC),<br \/>\n in the light of the fact that there was a circular issued<br \/>\nby the Central Board of Excise and Customs wherein it has been stated<br \/>\nthat the assessee has no option but to reverse 8% of the price of<br \/>\nexempted products, which was binding upon him, he confirmed the total<br \/>\ndemand of Rs.70,80,591\/- alongwith interest and penalty of equal<br \/>\namount.  Being aggrieved, the assessee carried the matter in appeal<br \/>\nbefore the Tribunal who vide the impugned order allowed the appeal.\n<\/p>\n<p>4.\t\tHeard<br \/>\nMr. Y.N. Ravani, learned Senior Standing Counsel for the appellant<br \/>\nand Mr. Paresh Dave, learned advocate for the respondent.\n<\/p>\n<p>5.\t\tMr.\n<\/p>\n<p>Ravani, learned Senior Standing Counsel has reiterated the reasoning<br \/>\nadopted by the adjudicating authority and has submitted that in the<br \/>\nlight of the provisions of rule 6 of the Cenvat Credit Rules, 2002,<br \/>\nit was incumbent upon the assessee to either maintain separate<br \/>\naccounts or pay duty at the rate of 8% in case it did not opt to<br \/>\nmaintain separate accounts.\n<\/p>\n<p>6.\t\tOn<br \/>\nthe other hand, Mr. Paresh Dave, learned advocate for the respondent<br \/>\nhas invited attention to the fact that the Tribunal has placed<br \/>\nreliance upon the decision of the Tribunal in the case of M\/s.<br \/>\nChandrapur Magnet Wires Ltd., (supra) as well as a decision of this<br \/>\nHigh Court in the case of  M\/s.\n<\/p>\n<p>Maize Products vs. CCE-II, Ahmedabad, 2007<br \/>\n(79) RLT 662.  It is<br \/>\npointed out that against the decision of the Tribunal in M\/s. Maize<br \/>\nProducts, revenue had preferred appeal before this Court which came<br \/>\nto be dismissed by the High Court in the case of <a href=\"\/doc\/1913341\/\">Commissioner<br \/>\nof Central Excise, Ahmedabad-II vs. Maize Products,<\/a> 2009<br \/>\n(234) E.L.T. 431 (Guj.).\n<\/p>\n<p> It was submitted that the decision of the Tribunal being in<br \/>\nconsonance with the principles enunciated by this Court as well as<br \/>\nthe Supreme Court in the above referred decisions, no case is made<br \/>\nout to warrant any interference.\n<\/p>\n<p>7.\t\tAs<br \/>\ncan be seen from the impugned order of the Tribunal, the Tribunal has<br \/>\nmerely followed the decision of the Supreme Court in the case of M\/s.<br \/>\nChandrapur Magnet Wires Ltd. (supra), as well as a decision of the<br \/>\njurisdictional High Court in the case of M\/s. Maize Products (supra).<br \/>\n In the case of <a href=\"\/doc\/1913341\/\">Commissioner of Central Excise vs. Maize Products,<\/a><br \/>\nthis Court has held as follows:-\n<\/p>\n<p>&#8220;5.\tThe<br \/>\nappellant has produced relevant extracts from the relevant Rule of<br \/>\nCenvat Credit Rules, 2002 which relates to obligation of manufacturer<br \/>\nof dutiable and exempted products.  Under sub-rule (2) of the said<br \/>\nRules, a manufacturer is required to maintain separate accounts<br \/>\nregarding inputs used for manufacturing of dutiable products and<br \/>\ninputs used for manufacturing of exempted products.  However,<br \/>\nsub-rule (3) stipulates that, in a case where the manufacturer opts<br \/>\nnot to maintain separate accounts, the manufacturer shall follow<br \/>\neither condition (a) or condition (b), as the case may be.  Under the<br \/>\nRule, Explanation-1 provides that the amount mentioned in any of the<br \/>\nconditions shall be paid by the manufacturer by debiting the Cenvat<br \/>\ncredit or otherwise.\n<\/p>\n<p>6.\tThus,<br \/>\nin effect, the directions issued by the Tribunal are merely in<br \/>\nconsonance with the requirement of the relevant rule, and it is not<br \/>\npossible to state that the Tribunal has committed any error in<br \/>\nissuing such directions. The respondent assessee having accepted<br \/>\nbefore the Tribunal to reverse the Cenvat credit as recorded by the<br \/>\nTribunal in paragraph No.4 of the impugned order as regards reversal<br \/>\nof the amount involved and any more amount that may be reversible,<br \/>\nthe Tribunal has issued directions accordingly.&#8221;\n<\/p>\n<p>8.\t\tExamining<br \/>\nthe impugned order of the Tribunal in the light of the aforesaid<br \/>\ndecision of this Court, it is not possible to state that the Tribunal<br \/>\nhas committed any legal infirmity so as to warrant interference.  In<br \/>\nthe circumstances, no question of law, much less, a substantial<br \/>\nquestion of law can be stated to arise out of the impugned order of<br \/>\nthe Tribunal.  The appeal is accordingly dismissed.\n<\/p>\n<p>\t\t\t\t\t\t\t(<br \/>\nHarsha Devani, J. )<\/p>\n<p>\t\t\t\t\t\t\t(<br \/>\nH.B. Antani, J. )<\/p>\n<p>hki<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs In on 16 December, 2010 Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/2545\/2010 5\/ 5 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2545 of 2010 ========================================= COMMISSIONER OF CENTRAL EXCISE, COMMISSIONERATE &#8211; Appellant(s) Versus M\/S MAAN PHARMACEUTICALS LTD &#8211; Opponent(s) ========================================= [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-19548","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs In on 16 December, 2010 - Free Judgements of Supreme Court &amp; 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