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TMI Blog2017 (1) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of reduction of penalty to 25% of the confirmed demand. With regard to the eligibility of CENVAT Credit on the supplementary invoices issued by Kajipur unit, I find that the issue is covered by the decision of this Tribunal in the case of United Phosphorus Ltd [2013 (11) TMI 1530 - CESTAT AHMEDABAD], where it was held that when there is simply a stock transfer the prohibition under Rule 7(1)(b) will not be applicable - Kheda unit is eligible to the credit on the supplementary invoice issued by the Kajipur Unit. Appeal disposed off - decided partly in favor of appellant. - E/6/2009, E/1650/2008 & E/1651/2008 - A/11715-11717/2016 - Dated:- 17-8-2016 - Dr. D.M. Misra, Member (Judicial) For Assessee: Shri Aditya Tripathi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duction of penalty, whereas the Assessee, is in appeal against the said order of confirmation of demand and penalty. 3. In relation to Appeal No.E/1651/2008, the Kheda unit of the Appellant, where the goods were earlier received from their Kajipura unit, without payment of duty, during the said period, after payment of differential duty of ₹ 12,38,318/- by the Kajipura unit, availed CENVAT Credit on the supplementary invoices issued by kajipura Unit. Alleging that since the Kajipura unit has paid the duty involving extended period, therefore, the credit on the basis of supplementary invoices, held to be admissible to Kheda unit. On adjudication, the demand was confirmed, denying the credit on the supplementary invoices. Aggrieved b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the excisable goods viz. EPL substance (bulk drugs) had been manufactured nor any excise invoices were prepared for the clearance of the same; besides at their Kheda unit also, no records had been maintained about the receipt and disposal of the said goods and the said contravention continued for a considerable period of time i.e. from August 2000 to Feb. 2006 Therefore, confirmation of duty and imposition of penalty on them by the Adjudicating Authority is justified. Further, supporting the Revenue s appeal, he has submitted that the learned Commissioner (Appeals) has erred in extending the benefit of 25% of the penalty. 6. Heard both sides and perused the records. As far as the argument advanced by the learned Advocate in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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