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TMI Blog2014 (4) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... dit of Rs.27,33,254/- availed by them on the basis of supplementary invoices issued by M/s Maruti Udyog Ltd., Gurgaon. The notice also proposed confirmation of interest as also imposition of penalties. The said notice was confirmed by original adjudicating authority. On appeal against the said order, Commissioner (Appeals) held in favour of the assessee. Hence the present appeal by the Revenue. 3. The respondents are engaged in the manufacture of sheet metal press parts for M/s Maruti Udyog Ltd. They were availing the benefit of Cenvat credit on Central Excise duty paid on imported capital goods and using the same for payment of excise duty for clearance of their final product. During the period 2002, they availed the Cenvat credit on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and as such could not have took the credit. He relied upon the decision of the Larger Bench of the Tribunal in the case of Kusum Ingots reported as 2000 (39) RLT 440 (Tri.) holding that an assessee is not entitled to take credit beyond six months from date of payment of duty. As such he held that in as much as the goods were received in 1994 and the credit stands availed in the year 2002 on the basis of supplementary invoices, the availment of credit was not in accordance with law. He accordingly confirmed the demand along with imposition of penalty of identical amount. 5. On appeal against the above order, Commissioner (Appeals) took into consideration the fact that in as much as no duty was paid on the capital goods imported by M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Kusum Ingots relied upon by the original adjudicating authority is in respect of availment of credit on the basis of regular invoices and as such not applicable in respect of credit availed on the basis of supplementary invoices. Rule 7(1)(b) allows an assessee to avail credit on the basis of supplementary invoices issued by a manufacturer or importer of inputs or capital goods. The exception to the said Rule is where additional amount of duty becomes recoverable from the manufacturer or importers of inputs or capital goods on account of non-levy or short levy by reasons of fraud, collusion or any wilful statement or suppression of facts or contravention of any provisions of Act. While examining the disputed issue in the li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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