The High Court of Kerala at Ernakulam, while deciding the C.E. Appeal Nos. 21 and 23 of 2005, in re: COMMISSIONER OF C.EX. & CUS., COCHIN vs EXCEL CORRUGATED BOZES (P) LTD., observed as follows : -

QUOTE : The duty is claimed from the respondent for the reason that the declaration filed by the awardees were belated. The Tribunal noticed that for belated supply declaration, the respondent cannot be penalized through levy of duty. It is not in dispute that the awardees are liable for payment of duty for the goods cleared to them. We do not find any grievance at all because if duty is charged, they are entitled to get CENVAT credit and when duty is not charged credit is not taken by them. Consequently, the awardees will be paying full duty on the products sold by them. Therefore we find no grievance for the department against the order of the Tribunal. We therefore dismiss the appeals. UNQUOTE

[for full text of the judgement, please visit http://www.taxesinindia.com and click on the citation taxind_2008_hc_ker_cea_21_23]

HIGH COURT JUDGEMENT

VENKATRAMAN RAGGHUPATHY, Web admin.

HIGH COURT JUDGEMENTS CENVAT CREDIT