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TMI Blog2015 (9) TMI 1483X X X X Extracts X X X X X X X X Extracts X X X X ..... l excise duty has been paid on the same, justified? - Held that: - It is an admitted fact that CENVAT credit has been taken by the appellant on the basis of the invoices issued by the supplier of coal, reflecting therein the excise duty charged and paid into the Govt. account. The supplier of goods was duly registered with the Central Excise Department and payment of duty on coal was not disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16/2014-EX[SM] - Final Order No.54189/2015 - Dated:- 15-9-2015 - Mr. S.K. Mohanty, Member (Judicial) Mr. GR Singh, DR - For Appellant Mr. Manish Saharan, Advocate - For Respondent ORDER Revenue is in appeal against the impugned order dated 05.06.2014 passed by the Commissioner of Central Excise (Appeals), holding that the CENVAT credit cannot be denied to the respondent herei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl. No.5 of the Notification No.65.95-CE, dated 16.03.1995, which was withdrawn subsequently by amending the said Notification vide No.29/2011-CE, dated 24.03.2011. Thus, according to Revenue, prior to 24.03.2011, no central excise duty was payable on coal produced in mine. Any amount charged and paid by the supplier on the clearance of coal from the mines, in the name of duty of excise, cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempted from payment of duty. It is an admitted fact that CENVAT credit has been taken by the appellant on the basis of the invoices issued by the supplier of coal, reflecting therein the excise duty charged and paid into the Govt. account. The supplier of goods was duly registered with the Central Excise Department and payment of duty on coal was not disputed by the excise authorities having ..... X X X X Extracts X X X X X X X X Extracts X X X X
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