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TMI Blog2013 (11) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... been paid by debit entry in the RG-23 Part-II Account - Once, the duty on the copper rods had been paid and it is not disputed, that the copper rods had been used in the manufacture of power cables which had been cleared on payment of duty - Prima facie, it would not be correct to deny the cenvat credit - The appellant have establish a strong prima facie case in their favour – Thus the requiremen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufactured out of duty free copper rods could not be exported, to the extent the power cables were not exported but were cleared for domestic consumption, the appellant paid duty on copper rods for use in their manufacture. The duty was paid by debiting the RG-23 Part-II Account. The appellant, thereafter, sought clarification from the department as to whether they can take cenvat credit of this d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner was upheld by the Commissioner (Appeals) vide order-in-appeal dated 23.10.2012 against which this appeal has been filed along with stay application. 2. Heard both sides in respect of stay application. 3. Shri P.K. Mittal, ld. Counsel for the appellant pleaded that there is no dispute that the duty on the copper rods, which had been used for the manufacture of power cables, which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of Rule 9 of the Cenvat Credit Rules provide that cenvat credit can be taken only on the basis of the documents specified therein, the cenvat credit cannot be taken in any other manner, that mere debit entry regarding payment of duty in RG-23 Part-II Account cannot be the basis for availment of cenvat credit, that cenvat credit has to be availed strictly in accordance with the provisions of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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