{"id":231847,"date":"2009-01-07T00:00:00","date_gmt":"2009-01-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-neel-metal-products-ltd-on-7-january-2009"},"modified":"2016-12-30T09:59:18","modified_gmt":"2016-12-30T04:29:18","slug":"commissioner-of-central-excise-vs-ms-neel-metal-products-ltd-on-7-january-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-neel-metal-products-ltd-on-7-january-2009","title":{"rendered":"Commissioner Of Central Excise vs M\/S Neel Metal Products Ltd. on 7 January, 2009"},"content":{"rendered":"
Punjab-Haryana High Court<\/div>\n
Commissioner Of Central Excise vs M\/S Neel Metal Products Ltd. on 7 January, 2009<\/div>\n
     IN THE HIGH COURT OF PUNJAB AND HARYANA AT\n\n                           CHANDIGARH\n\n                       C.E.A. No. 105 of 2008\n\n               DATE OF DECISION: January 7, 2009\n\nCommissioner of Central Excise, Delhi-III, Gurgaon\n\n                                                          ...Appellant\n\n                               Versus\n\nM\/s Neel Metal Products Ltd., Gurgaon\n\n                                                       ...Respondents\n\nCORAM: HON'BLE MR. JUSTICE M.M. KUMAR\n\n            HON'BLE MR. JUSTICE H.S. BHALLA\n\nPresent:    Mr. Kamal Sehgal, Senior Panel Counsel,\n            Union of India, for the appellant.\n\n1.    Whether Reporters of local papers may be\n      allowed to see the judgment?\n\n2.    To be referred to the Reporters or not?\n\n3.    Whether the judgment should be reported in\n      the Digest?\n\n\nM.M. KUMAR, J.\n<\/pre>\n
            The revenue has approached this Court by invoking<\/p>\n
Section 35-G of the Central Excise Act, 1944 (for brevity, ‘the Act’),<\/p>\n
challenging final order dated 19.3.2008, passed by the Customs,<\/p>\n
Central Excise & Service Tax Appellate Tribunal, New Delhi (for<\/p>\n
brevity, ‘the Tribunal’). It has claimed that the following substantial<\/p>\n
question of law would arise for determination of this Court.
\n C.E.A. No. 105 of 2008                                           2<\/span><\/p>\n
            “Whether CENVAT credit is admissible on the inputs<\/p>\n
            where activities undertaken by the supplier of inputs did<\/p>\n
            not amount to manufacture in view of facts mentioned in<\/p>\n
            appeal”<\/p><\/blockquote>\n
            In order to put the controversy in its proper perspective,<\/p>\n
the facts in brief as disclosed in the appeal may be noticed. The<\/p>\n
respondent M\/s Neel Metal Products Ltd. are engaged in manufacture<\/p>\n
of excise goods, namely, sheet metal components and blanks etc.<\/p>\n
falling under Chapter Heading No. 7318 and 7211 of the first<\/p>\n
schedule appended to the Act.     They are registered manufacturer<\/p>\n
under the Central Excise and had taken Cenvat credit of Rs.<\/p>\n
30,70,388\/- in respect of the period 2.3.2005 to 24.3.2005 (Central<\/p>\n
Excise Duty of Rs. 30,10,184\/- and Education Cess of Rs. 60,204\/-)<\/p>\n
on CR\/HR\/SS Copils\/Strips.\n<\/p>\n
            The Cenvat credit was claimed on the basis of invoices<\/p>\n
of supplier. The revenue alleged that the activities of the supplier<\/p>\n
M\/s Allied Metal Technologies, Faridabad, did not amount to<\/p>\n
manufacture as per circular dated 2.3.2005, issued by the Department.<\/p>\n
A show cause notice was slapped on the respondent on 29.8.2005 in<\/p>\n
respect of inputs received by them from supplier M\/s Allied Metal<\/p>\n
Technologies for denying the benefit of Cenvat credit in view of<\/p>\n
circular dated 2.3.2005. It was also stated in the notice as to why<\/p>\n
recovery under Rule 12 of the Cenvat Credit Rules, 2002 (for brevity,<\/p>\n
‘the Rules’) read with Section 11A of the Act be not made. Even the
\n C.E.A. No. 105 of 2008                                             3<\/span><\/p>\n
interest was sought to be recovered by invoking Section 11AB of the<\/p>\n
Act alongwith penalty under Rule 13(1) of the Rules.<\/p>\n
            The Additional Commissioner of Central Excise while<\/p>\n
adjudicating the case, vide order-in-original, dated 31.1.2006<\/p>\n
accepted the plea of the Department and dis-allowed the Cenvat credit<\/p>\n
and confirmed its demand under Rule 12 of the Rules read with<\/p>\n
Section 11A of the Act alongwith interest under Section 11AB of the<\/p>\n
Act and penalty of Rs. 10,00,000\/- under Rule 13(1) of the Rules (A-<\/p>\n
1).\n<\/p>\n
            On appeal, the Commissioner of Central Excise upheld<\/p>\n
the order-in-original, vide his order dated 15.12.2006 (A-2).          An<\/p>\n
appeal before the Tribunal was filed vide its final order dated<\/p>\n
19.3.2008, the Tribunal has set aside order dated 15.12.2006 by<\/p>\n
sustaining the argument of the respondent-assessee that the supplier<\/p>\n
of inputs paid duty and that supplier of inputs was not a party to the<\/p>\n
proceedings. In that regard, the Tribunal has placed reliance on a<\/p>\n
judgment of Hon’ble the Supreme Court in the case of M\/s Sarvesh<\/p>\n
Refractories Pvt. Ltd. v. CCE, 2007 (218) ELT 488 in its order<\/p>\n
dated 19.3.2008 (A-3). The operative part of the order reads thus:-<\/p>\n
            “4.    We find that prior to 2.3.05, the processes<\/p>\n
            undertaken by the supplier of inputs are treated as<\/p>\n
            manufacture of goods.       Only w.e.f. 2.3.05 the same<\/p>\n
            process as per Board’s circular does not amount to<\/p>\n
            manufacture. The supplier of inputs paid duty which is<\/p>\n
            not in dispute. The supplier of inputs is not a party to the
\n C.E.A. No. 105 of 2008                                           4<\/span><\/p>\n
            present proceedings. The revenue denied the benefit of<\/p>\n
            credit taken by the recipient of inputs. Hon’ble Supreme<\/p>\n
            Court in the case of Sarvesh Refractories (P) Ltd. (supra)<\/p>\n
            [Sarvesh Refractories (P) Ltd. v. Commissioner of<\/p>\n
            Central Excise & Customs,<\/a> 2007 (218) E.L.T. 488<\/p>\n
            (S.C.)] held that the appellant-assessee as consumer<\/p>\n
            cannot get classification changed under which goods<\/p>\n
            were cleared by the manufacturer. In view of the above<\/p>\n
            discussion, we find merit in the contention of the<\/p>\n
            appellant.   The impugned order is set aside and the<\/p>\n
            appeal is allowed.”<\/p><\/blockquote>\n
            Learned counsel for the appellant-revenue has argued<\/p>\n
that the supplier of the assessee did not indulge in any manufacturing<\/p>\n
activity and, therefore, no Cenvat credit could have been claimed on<\/p>\n
the basis of those invoices by the assessee-respondent.<\/p>\n
            Having heard learned counsel for the appellant, we are of<\/p>\n
the view that the goods supplied to the assessee were covered under<\/p>\n
Chapter Heading No. 7318 and 7211 of the first schedule appended to<\/p>\n
the Act. The assessee could not have got the classification of the<\/p>\n
goods changed. The fact that the duty was paid on those inputs is<\/p>\n
evident from the invoices indicating the payment of duty for which<\/p>\n
credit has been taken. It appears that the goods were manufactured<\/p>\n
prior to 2.3.2005 and the circular dated 2.3.2005 was not to apply in<\/p>\n
any case. The view taken by the Tribunal does not suffer from any<\/p>\n
legal infirmity warranting admission of the appeal because no
\n C.E.A. No. 105 of 2008                                             5<\/span><\/p>\n
question of law would arise. The matter seems to be covered in<\/p>\n
favour of the assessee by the judgment of Hon’ble the Supreme Court<\/p>\n
in the case of Sarvesh Refractories (P) Ltd. (supra). There is, thus, no<\/p>\n
merit in the appeal. Dismissed.<\/p>\n
\n\n\n\n                                              (M.M. KUMAR)\n                                                 JUDGE\n\n\n\n\n                                              (H.S. BHALLA)\nJanuary 7, 2009                                  JUDGE\nPkapoor\n <\/pre>\n","protected":false},"excerpt":{"rendered":"
Punjab-Haryana High Court Commissioner Of Central Excise vs M\/S Neel Metal Products Ltd. on 7 January, 2009 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.E.A. No. 105 of 2008 DATE OF DECISION: January 7, 2009 Commissioner of Central Excise, Delhi-III, Gurgaon …Appellant Versus M\/s Neel Metal Products Ltd., Gurgaon …Respondents CORAM: HON’BLE […]<\/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":[8,28],"tags":[],"class_list":["post-231847","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"\nCommissioner Of Central Excise vs M\/S Neel Metal Products Ltd. on 7 January, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-neel-metal-products-ltd-on-7-january-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise vs M\/S Neel Metal Products Ltd. on 7 January, 2009 - 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