2024-VIL-819-CESTAT-DEL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Leviability of the central excise duty on sale of the old machinery as scrap – Whether Rule 3(5A)(b) of Cenvat Credit Rules, 2004 is applicable only when the cenvat credit is availed on the capital good – HELD - Rule 3(5A)(b) of CCR, 2004 clearly provides that if the capital goods are cleared as waste and scrap, the manufacturer shall pay an amount equal to the duty leviable on the transaction value - the provisions of Rule 3(5A)(b) of CCR, 2004 are independent of whether any cenvat credit was availed at the time of purchase of machinery unlike the provisions of Rule 3(5A)(a) - the appellant is liable to pay the duty in terms of the statutory provisions of Rule 3(5A)(b) – the appeal is dismissed - Eligibility of cenvat credit of the service tax availed on outward freight under GTA services – HELD - the appellant availed the cenvat credit of service tax paid on outward transportation beyond the “factory gate? - the sale at the “factory gate? is not eligible to avail the cenvat credit of outward transportation and the appellant, therefore, wrongly utilized such credit towards payment of excise duty though the actual “place of removal? is their “factory gate? - the cenvat credit on outward freight was not admissible to the appellant and is liable to be recovered under the provisions of Rule 14 of CCR, 2014. The appellant having failed to pay the central excise duty and wrongly availed the cenvat credit is liable to pay the interest under Section 11AA of the CEA, 1944 - the extended period of limitation has also been rightly invoked and the penalty imposed thereon.
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