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CENVAT Credit on imported cocoa beans - Cocoa shells arising during manufacture cleared without duty - invocation of rule 6(2) for recovery of amount of 5% on ground of availment of credit on common inputs is prima facie improper as cocoa shells is a waste - Stay granted: CESTAT

By TIOL News Service

MUMBAI, JAN 11, 2013: THE applicants imported cocoa beans and paid 4% CVD and claimed the credit of CVD paid. During the course of manufacture, cocoa beans are retrieved from the shell and shells are discarded. The applicants are selling the cocoa shells in the open market without payment of duty. The case of the Revenue is that the CENVAT credit is availed on the common inputs and since cocoa shells are cleared without payment the applicants are liable to pay 5% of the value of exempted cocoa shells cleared without payment of duty under Rule 6(2) of CENVAT Credit Rules, 2004.

The demand was confirmed by the lower authorities and, therefore, the applicant is before the CESTAT with a Stay application for waiver of pre-deposit of duty of Rs.2,26,389/- and penalty.

The applicant was represented by an ‘employee'.

The Bench after hearing both sides observed -

“4. We find that the cocoa shells is a waste, hence prima facie, the applicants have a strong case. Hence, pre-deposit of the dues is waived and recovery thereof is stayed during the pendency of the appeal.”

In fine, the Stay petition was allowed.

In passing: Kuch meetha ho jaaye!

(See 2013-TIOL-71-CESTAT-MUM)


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