9911796707
TMI Blog2011 (6) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... sued by the Panipat Refinery to the depot in relation to the same goods. Neither the adjudicating authority nor the Commissioner (Appeals) ever doubted the credibility of any of such copies of invoices of Panipat Refinery. As the goods were actually received in the factory was not in dispute taking into consideration the mandate of Rule 9 of the Cenvat Credit, it is held that denial of credit is u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des equal amount of penalty under Rule 13(1) as well as equal amount of penalty under Rule 13(2) of the Cenvat Credit Rules, 2002. Being aggrieved, the appellants preferred appeal before the Commissioner (Appeals) which came to be dismissed except in relation to the demand of Rs.3456/- by the impugned order. 3. While assailing the impugned order, learned Advocate for the appellants submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e disclose the necessary information including the duty amount suffered by the appellants. Ignoring this aspect, merely because the appellants did not produce actual duty payment document i.e. copies of TR challan and PLA record of IOCL before the adjudicating authority or before the Commissioner (Appeals), the credit has been wrongfully denied to the appellants. 4. On the other hand, the DR sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w.e.f. 5.09.2004 and such facility for payment of duty was available at Panipat refinery. 5. As rightly pointed out by the ld. Advocate for the appellants the availment of credit has to be justified on the basis of document as specified in Rule 9 of the Cenvat Credit Rules, 2004. Apparently, it refers to the invoices to be the basis for claiming the credit. Undoubtedly, in the case in hand, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that the denial of credit was not in accordance with the provisions of law. 6. Taking into consideration the mandate of Rule 9 of the said Rules and applying the same to the facts of the case, I find that the denial of credit is unjustified. Hence, the appeal succeeds the impugned order alongwith the order of the adjudicating authority is set aside, with consequential relief. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
