2026-VIL-42-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Section 11D of Central Excise Act, 1944 – Rules 3(5) and 9 of Cenvat Credit Rules, 2004 – Demand of short paid duty – Sustainability – On basis of audit conducted on records maintained by Appellant, department issued show cause notice alleging short payment of Central Excise Duty by Appellant on “inputs cleared as such” – Adjudicating Authority confirmed demand proposed in show cause notice – Commissioner (Appeals) upheld order passed by Adjudicating Authority – Whether demand of short paid duty confirmed against Appellant is sustainable – HELD – From perusal of provision of Rule 3(5) of the Rules, it is clear that Appellant was required to pay an amount equal to credit availed in respect of such inputs and such removal shall be under cover of an invoice referred to in Rule 9 of the Rules. Appellant had complied with provision of Rule 3(5) of the Rules and reversed credit while clearing input as such. During course of audit of records and documents maintained by Appellant, Central Excise Auditors noticed that price at which Cenvat inputs were cleared as such under Rule 3(5) of the Rules was higher than the basic price at which such inputs were originally purchased. Appellant had collected certain amount from purchaser which were in excess to purchase price, therefore, same had to be forthwith paid to Central Government in terms of Section 11D of the Act. Impugned order passed by Commissioner (Appeals) is upheld – Appeal dismissed
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