9911796707
TMI Blog2013 (12) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... f invoice as per Rule 57 G of the Central Excise Rules, 1944 - Held that:- Following CCE, Chennai v. ITC Ltd. [2007 (11) TMI 188 - HIGH COURT MADRAS] - The infirmity has been held to be of a nature so as not to result in denial of credit - denial of credit on the technical ground of non-production of duplicate copy of invoice could not result in denial of credit. Credit taken on non-specified duties - basic customs duty and special customs duty as per Rule 57A of Central Excise Rules, 1944 - Excess Credit availed than that shown in the parent invoice - Credit taken on re-issued goods under Rule 173 H of the Central Excise Rules, 1944 – Held that:- The appellant fairly agrees that the credit would not be available to them. Discrepanci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of issue of invoice [Rule 57 G of Central Excise Rules, 1944] 7,82,738/- 3. Declaration not filed under Rule 57 G. (No dispute regarding the duty paid nature and receipt of goods in the factory) 18,81,031/- SAIL V CCE, Raipur [Final Order No.A/55727/2013-EX[DB] dated 20.02.2013] Kamakhya Steels (P) Ltd. V. CCE, Meerut [2000 (121) ELT 247 (Tribunal - LB)] CCE, Chennai v. ITC Ltd. [2008 (224) ELT 226 (Mad)] JBM Tools Ltd. V. CCE, Pune [2002 (144) ELT 561 (Tri-Mumbai)] CCE, Mangalore V. Mangalore Refinery Petrochemicals Ltd. [2002 (150) ELT 114 (Tri-Bang)] SAIL V. CCE, Ranchi [2010 (25) ELT 129 (Tri-Kolkata)] TATA Iron and Steel Co. Ltd. V. CCE, Jamshedpur [2001 (138) ELT 94 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 46,07,857/- 3. As regards S.No. 1 and 2 of the above chart, learned advocate fairly agrees that the credit stand taken in the absence of duty paying documents as also after a period of 6 months from the date of issue of the invoice. As such, same would not be available. As regards the S. No.3, we find that the only ground of denial of credit is non-filing of declaration. In the appellants own case, as detailed in the chart, the said infirmity has been held to be of a nature so as not to result in denial of credit. Similarly in the case of S. No.4, there is no dispute about the duty paid character of the invoice and their receipt in the appellants factory and further utilization. We accordingly are of the view that deni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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