Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on export of Diesel.

Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.

Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.

Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to increase the Special Additional Excise Duty on export of Diesel.

Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.

Subhadra Ring Pvt. Ltd. vs. CCE

Appeal No. E/50224/2019

F.O. NO. A/50225/2024 (DB) DT.09.02.2024

CX – ISSUE*: – Cenvat Credit taken on supplementary Invoices – Appellant is engaged in manufacture of Bearing Rings and availing Cenvat Credit on Inputs – One of its suppliers is NEI Jaipur – Audit team audited records of NEI during July 2014 and pointed out that NEI paid Additional duty of Customs on the goods which had imported and sold to the appellant. NEI had issued supplementary invoices to the appellant and on the basis of scuh invoices appellant availed Cenvat Credit as per Rule 9(1) (b) of CCR 2004.  Appears to be contravention of the provision of Rule 9(1)(b) of CCR 2004 as where the duty was originally not paid or short paid.

The case of the department is that – NEI had short paid duty on account fraud, collusion, wilful misstatement or suppression of facts and hence the appellant was not entitled to take CC on the supplementary invoices issued by NEI.  A show cause notice was issued to NEI seeking recovery of differential duty another SCN issued to appellant seeking to deny the CC taken on supplementary invoices issue by NEI.  Adjudicating authority disallowed and confirmed the demand of CC on the basis of suppression and Commissioner (Appeals) rejected the appeal.  *Bipin Garg & Jwaria Kainaat (Advocate), BAVM Legal, Vasant Kunj, New Delhi* – appeared and argued.  The CESTAT New Delhi presided by by Justic Dilip Gupta (President) and Mr.  P V Subba Rao Member (T), in F.O. NO. A/50225/2024 (DB) DT.09.02.2024, held that : Once the order against NEI has been set aside by this Tribunal, nothing survives to support the allegation in the SCN, in OIO or Impugned order in this appeal.  The impugned order, therefore, needs to be set aside and the appeal had correctly availed CC on supplementary invoices issued by NEI.  Impugned order accordingly set aside and the appeal is allowed with consequential benefits to the appellant.

Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.

Amendment in Notification No. 02/2017-CT dated 19th June, 2017.