9911796707
TMI Blog2010 (9) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Act as well as under Rule 13(1)/15(1) of the Cenvat Credit Rules, 2002/2004. On a perusal of the records and on hearing both sides, we find that the admissibility of the cenvat credit in question to the appellant in respect of items such as MS plates, angles, channels, beams etc. which were used for civil construction work, laying railway track etc. is not a surviving issue inasmuch as the entire amount of credit irregularly availed by the appellant was voluntarily reversed by them even prior to issuance of show-cause notice and there is no grievance raised in this appeal in relation to such credit. ld. Commissioner directed the appellant to pay interest under Rule 12/14 of the Cenvat Credit Rules, 2002/2004 read with S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and requirement that no interest is required to be paid". We have not come across any specific plea that the respondent is not liable to pay interest on the amount of cenvat credit, as no amount of such credit was utilized at any point of time. Ld. Counsel has also made an endeavour to avoid payment of interest on the ground that the entire cenvat credit was reversed prior to issuance of show-cause notice. Reversal of cenvat credit prior to issuance of the show-cause notice was also not voluntary. It was done at the instance of the Department. Moreover such a reversal of credit prior to issuance of show-cause notice is not relevant to the rule providing for payment of interest. The appellant, therefore, has to pay interest on the amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that Rule 13(2) of the Cenvat Credit Rules, 2002 and Rule 15(2) of the Cenvat Credit Rules, 2004 were also invoked by the Commissioner, which is within the scope of the show-cause notice. These penal provisions of law could be invoked against a person if he is found to have taken or utilized any cenvat credit in respect of inputs or capital goods wrongly by the reason of suppression of facts etc. with intention to evade payment of duty. The allegation of the Revenue is that the appellant suppressed actual use of the materials with the intent to avail inadmissible cenvat credit. As against this allegation, the case of the appellant is that they disclosed all the material facts to the Department through ER-1 returns etc. On a perusal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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