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TMI Blog2016 (8) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... f transfer of goods from one place to another unit and therefore, the credit taken on the basis of the bill of entry endorsed by the Head officer was valid document u/R.3 and 9 of the Cenvat Credit Rules, 2004 cannot be faulted. - Decided against the Revenue - DB Excise Appeal (EXCIA) No.9/2015 - - - Dated:- 4-2-2016 - MR. AJAY RASTOGI AND MR. J.K. RANKA JJ. Mr. Sarvesh Jain, counsel for the Appellant ORDER: 1. Instant appeal u/Sec. 35G of the central Excise Act, 1944 is directed against order of the Customs, Excise Service Tax Appellate Tribunal, New Delhi dt.11/07/2014. 2. The brief facts noticed are that a show cause notice No. C. No.V(H) ST/Adj-I/89/07/2132-334 dt. 19/09/2007 and corrigendum dt. 11/12/2007 was iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed documents in terms of R. 9 and he issued a show cause notice to the assessee as to why the Cenvat Credit of ₹ 13,59,408/- should not be recovered as it was irregularly allowed and simultaneously interest u/R. 14 and penalty u/R. 15 be not imposed. 4. The ld. Commissioner, after adverting to the detailed reply of the assessee, did not agree to the contention of the Additional Commissioner as also the arguments raised by the assessee before him and while reversing order of the adjudicating authority, held that the Cenvat Credit was wrongly availed at ₹ 13,59,408/- on capital goods on the strength of an advisory note issued by the Head Officer situated at Jaipur taken on the basis of improper documents in contravention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of entry endorsed by the Head officer was valid document u/R.3 and 9 of the Cenvat Credit Rules, 2004 cannot be faulted. 8. It may also be noticed that even the Ld. DR representing the appellant also conceded that the issue is a settled one in favour of the assessee in its own case decided by CESTAT Bench at Chennai in BSNL Vs. CCE 2011 (22) STR 628 and it was an undisputed fact noticed by the Tribunal that the fact that the capital goods in respect of which credit has been taken has been duly utilized by the assessee for rendering taxable output service which is also not disputed and accordingly, in our view, when the ld. DR conceded that the issue is settled one and is based on finding of fact on the material available on record, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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