Hawkins Cookers Limited Vs Commissioner of Central Excise (CESTAT Mumbai)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, delivered its order on 13 March 2025 in the case of Hawkins Cookers Limited v. Commissioner of Central Excise. The appeal concerned the admissibility of CENVAT credit claimed by Hawkins Cookers Limited, a manufacturer of pressure cookers holding both Central Excise and Service Tax registrations. The dispute arose from a Show Cause Notice (SCN) dated 22 April 2015, in which the department alleged wrongful availment of CENVAT credit worth ₹68,10,836 for the period April 2014 to March 2015. The SCN also sought recovery of interest and proposed penalties under Rule 15 of the CENVAT Credit Rules, 2004.
The appellant argued that a similar dispute relating to the earlier period from January 2005 to March 2014 had already been considered by the Tribunal. In that matter, twelve SCNs had led to a confirmed demand of ₹1,85,61,003 under Rule 14 of the CENVAT Credit Rules, along with equal penalty. However, the Tribunal, through its Final Order No. 86148/2024 dated 9 October 2024, had set aside the Commissioner’s order and remanded the matter to the original adjudicating authority for reconsideration. The Tribunal had observed that it was the responsibility of the adjudicating authority to examine documents such as invoices, agreements, and vouchers to determine whether the claimed input services were eligible for CENVAT credit, and that this had not been adequately done in the earlier proceedings.
