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TMI Blog2008 (11) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants M/s. Australian Foods (India) Pvt. Ltd., Chennai (Spencer Plaza Unit) seek waiver of pre-deposit and stay of recovery of a demand of Rs. 3,73,050/- being irregular CENVAT credit availed by it and a penalty of Rs. 10,000/- imposed on it in the impugned order. Facts of the case are that during the period 1-3-2005 to 24-1-2006 the appellant-unit located in Ambattur cleared consignments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h during the material period. This amounted to Rs. 3,73,050/-. Adjudicating a show-cause notice issued to the appellants the original authority decided that the credit involved was duty paid on clandestine clearances of inputs by the Ambattur Unit which could not be availed by the appellant. As per Rule 9(b) of the CENVAT Credit Rules, 2004 a manufacturer could not take credit of additional amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instant case the excisable goods received by the appellant had been removed by one of its sister units for manufacture of final products cleared on payment of duty. As the clearances of dough during the material period had taken place between two units belonging to the same entity clearances without payment of duty had occurred not on account of intention to evade payment of duty. Whatever duty wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances of excisable goods credit could not be taken under supplementary invoice which covered the entire duty due. He relies on a decision of the Tribunal in Amaravathi Co-op Sugar Mills Ltd. v. Commissioner of Central Excise reported in 2002 (150) E.L.T. 449 (Tri.-Chennai). 4. I have carefully considered the facts of the case. There is no dispute that the disputed credit relates to inputs cleare ..... X X X X Extracts X X X X X X X X Extracts X X X X
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