2015 (9) TMI 1483

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..... DER 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 herein on the ground that the inputs are not eligible, even though central excise duty has been paid on the same. 2.  Brief facts of the case are that the appellant is engaged in manufacture of iron and .....

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..... cording 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 be eligible for Cenvat credit to the respondent.  The Show Cause Notice issued by the Department was adjudicated vide order dated 12.03.2014, disallowing CENVAT credit of .....

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..... e 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 jurisdiction over the factory of the respondent. Further, the classification of goods is the responsibility of the excise authority, having jur .....

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