Karnataka High Court
Commissioner Of Central Excise vs M/S.Motherson Sumi Electric Wires on 12 April, 2011
Bench: N.Kumar, Ravi Malimath
19% THE HIGH COURT or: KARNATAKA AT
DATEQ THIS THE 12" r:>A§%..QE_APaI':"2<§:;V:"""V "
PREsENT7.:T"
THE HOWBLE MR. §'U.§rzcE N';'%<aj:*m-ZR
V Azm 1
THE HQN"B_LE IE/':'RV;jij:$"fI'C&E.R;§X~'I..:.§%4»;i\'LIMATH
C§:4.at\"'m:35:?'é§J«,;;::,7V ]2_:s3h" 29 &3"i OF 291:3
The ComrVfi§._s§i:}nér_ <$t"..C'e3rj'::'raI Excise,
Bangaéore ---"E.Z_1 Camm'§ssionerate,,
C.R;.iBuiLIding, Qe;:ee_nsARoad,
.' V' "'-Ba'n~ga¥:s're 9.560 O{3'i'I AWELLANT
COMMGN
" (pg,-._griV'." '§éh"askar, Advocate)
AND: "
_AAEv§~f,$._'A".-Methersaa Sum: Eéectrég Wires;
i'--:,3§. 13-8, ?ha$e--~L Eszdustréai Area,
a:w.~\:..w
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Kumbalgodu; Bengaiere - Mysore Read,
Bangaiere - S68 W4. ..,RESPO§\$£B_<Ef%iT
COMmQNj,«
{By Sri. V. Le§<shmii<umeran 8: V. Sridharan, Ad_*;{<5<:'ete~e_)_" _
*>§<3i<
These CEAs are filed uneiaer :eeée3;i<'3n :
Central Excise Act, 1944 arising; set of Order: :ia'i:.ed._
04.05.2009passed in Fineei-.__Qrdei*,_Ne. :.G'O%¥~,1VOO8/O9,_V"e. praying to decide the substanétieei' queetien, {if E}3w'V"stated therein and set aside the erdefeaesed by e_CESTAf;T, South Zene Bench, Bangalore... in Seine-.e_:Ord-»e.r Ne.1'GO4"~1008/O9 dated 04.85.2009 En.._'j%'~Appea;Ee N.e:~.:,KE/258-261/2009, E/301/2008 8: E/COD/;_i":3C3e..,~1"t'e _ eev1,03/2009 Sn also Misc.CvE.Nos.399.s4()2/2009in 'res.pe'c"t.0f'=-CE'A No.30/2010. These" e.ernif1;_g"" A._Vfeé*"'**%"'iearing this day, NKUMAR, 3;, Cf_e}iv<€Si§3.d 'tf}--«eVLfe§__iewi:jg.:.--' Sri "H4as*%sh;*tfi'e Eeekned counsel fites power for the resp§§§e"e'ent! inV"e!_{VtVhese cases. appeats are preferred by the revenue '.a§;Ve'%e's'r§ t'eéeL:eifeer of the Tribunaf uphofding the order of the g epp.e§iet'eV eetherity aiiowmg refund of Cenvat eredit in ' ;f.,te:'rn_e Vef RLEEE S of Ceevat Credit Ruiesg read with egkéizféeaeerz 1:,,!2ee2§
3. The essesses are manufacturers ef.-.___P~VC Insulated wires. They avafied credit en the inputs~'%e-ee'é.~§e.d and claimed that they have Lstiiésed it in the ' PVC Insutated Wires which are t:vl.ee'red« .ifhe"y.. flied five refund daims for the pe':*ied:..A_'ffem--tt'23.h'r%.f;V August, 2836. The erigmattta,t}'t~h_;3rit§,}" rejected Vzefund " L' claims on the ground that the---ee'e.e'ssees'ha'd_.net fuifiiied the conditions of Ruie 2002, read with Not§fiC?§§_:p:\h..._ has amended. Aggrieved V preferred appeais beforevtthe The Commissioner aiiowettthe that the asseseees were not in a pesiti£:h.A%tQ L:Vt§.!iee.the..'*~credit avaiied on inputs used in the.»<.§fhVah;:factete_Qf__goods wmch were exeerted under »he'edV, v;{tséc'h,:§s getting accumulated from time to time. It '.§e:ét'e.:' t.het."_'e.aEA'd"sreasons that Ruie S of the Cenvat Credit g Re£e'[email protected]édes fer sahctieh 92' refund in cash in xv":j..reetg:~.ec:tVV" of geeds exported under bond/§etter of ':;§1»iieAtte§<%eg. In the present case}, the eseeseeee hexze E 4 fulfilled all the conditions of Rule S 0:' the Cehvatfi-sedit Reies read with Notification Ne.11/2OO2~CE(.f%if§f'}.VV':'tté'te't§. :t~3~2{302 as amended. He a¥se held
-. ml hecessar for the assessees to }Jreve'«tlhat r3uty«.palo'V''oh'. '/ 5 V _ _ _ input is used Er: the manufacture let t'h_e p'rodu'Vtt"te%'~.VV which it was expertecl and thushe set'-e_si'eej"_=thVe.: ettler of V' the assessing authtmty end'lVf;gtéie~:1_tedltlthelé benefit, Aggrieved by the same," an appeal.
4. of the relevant provisions the point held that it is asheeesvees used the inputs and have e;t'per'teti geods and the refund is only in respect §.hputv"ete-dét"sattributable te the inputs utilized '-ih the e':><ee:ted geedts. It is not necessary te prove ene- ef inputs with that of exported goods! The__ass.eesl°eee were net in a eesitéoh to utifize the ereefit aAvaile't3v.V_eh inputs used in the manufacture of gases which expertezj under' bend and vashieh were getting is V accumuiated frcem time is time. In these circumstahges, whea once the appeiiate autherity CGfI'€Ci§'§f anci gramteé the refzmd, therefare they interfere wiih the Wei: Ceres:derséd'AA'Vc'rée§r"..«pas§§é::3.__532-7:h%:g appeilate authority. Against the 's_ai'a:¥_}$rd:e rfies appesafi is med.
5. We have héa'Vr_;étfeLe.§'I'{V§a:9§ée:§:3g§{;s;nsei appearing fer the g)arties._ ' V' V' V "
6. ..... riiispute. The duty paid §n;1uts :,are 'ggééiir'imié'i:%}é§'+V.§1'an':2facture of finished prOdL!<:tS which a%é--___ex;;of'te{:f;V.' aiso not in dispute that the ass,e_i§S"ee.s hav'e'~.r:,§rn;»¥:ied with Rube 5 of the Cenvat Credit _Vi{§C%§4I'«--..Therefsre, they are in Iaw entitied ts refund "'.:'>f"-§':_i_':é Cenvat Credit in then' acceunt. That is "~._ "-3:.:t¥'::3é?iv¥:§_éi1s. Ne substantiai question of Eaw arises far pr'é:.:_EseE\;~ gfitét has been hehci by bath the amaeiiate i :5 .~ M,» 5 Censideration in these merit in these appeais, apps-zafs. Accsrdingiy, _ The appeaismare :1iS-mE*s§éd»."'~., '4 Rsk/~