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TMI Blog2015 (10) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... partment by the Apex court judgment in the case of MDS Switchgear reported in [2008 (8) TMI 37 - SUPREME COURT] and same view has been taken by Hon'ble Punjab & Haryana High Court in the cases of CCE, Chandigarh vs. Ranbaxy Labs Ltd. reported in [2006 (7) TMI 216 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH] and in the case of V.G. Steel Industry vs. CCE reported in [2011 (5) TMI 154 - Punjab and Haryana High Court] holding that the assessments made at the supplier's end cannot be reopened at the recipient's end and on this basis the Cenvat credit of the duty paid by the supplier cannot be denied to the recipient. In view of this, the impugned order is not sustainable. The same is set aside. - Decided in favour of assessee. - Excise Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE dated 16/3/95 extending full duty exemption without any condition in respect of the coal produced in the mines were also inforce. The Department was of the view that during the period from 01/3/11 to 23/3/11 no duty was payable by Coal India Ltd. in respect of the coal produced by them and whatever amount was paid has to be treated as deposit and, therefore, the appellant were not eligible to avail Cenvat credit of the excise duty paid on the coal during this period. It is on this basis that Cenvat credit demand of ₹ 58,68,032/- has been confirmed against the appellant company alongwith interest with equal amount of penalty imposed on them under Rule 15 (2) of Cenvat Credit Rules, 2004 readwith Section 11AC of Central Excise Act vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia Ltd. was fully exempt from duty under Notification No. 63/95-CE dated 16/3/95 and at the same time duty @ 1% adv. has been imposed by Notification No. 1/11-CE subject to condition that no Cenvat credit is taken and duty @5% has been imposed under Notification No. 2/11-CE with Cenvat credit. The Department taking the view that since during the period of dispute, the coal supplied to the appellant Coal India Ltd. was full exempt and, therefore, no duty ought to have been paid by Coal India Ltd. on the coal supplied by them to the appellant and any amount paid towards duty is to be treated as deposit, has sought to deny the Cenvat credit to the appellant. We find that this issue stands decided against the Department by the Apex court judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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