Case Law Details
Tata Motors Limited Vs Commissioner of Central Excise (CESTAT Kolkata)
A recent decision by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has shed light on the intricacies of Cenvat credit eligibility. The case centered around the denial of Cenvat credit totaling ₹15,31,074/- and ₹24,25,233/-. Tata Motors, the appellant in this case, contested these denials and put forth a compelling argument before the tribunal.
Denial Due to Non-Presentation of Letter
Initially, the department denied the Cenvat credit of ₹15,31,074/- due to the appellant’s failure to present a copy of a letter dated 16.11.2000, which was associated with 54 invoices. Tata Motors responded by emphasizing that they had already submitted the letter before the Denovo adjudication. While the impugned order denied the credit based on the ground that the goods were transferred to another entity, Tata Motors argued that this ground was beyond the remand direction and previous Order-in-Original. They emphasized that the initial issue concerned the non-submission of the letter, which they had now provided. The appellant maintained that the goods were received in their factory and subsequently cleared to another entity. They contended that the denial of credit on an unaddressed issue was legally untenable.
Tribunal’s Observations and Ruling
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