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TMI Blog2017 (2) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2002 envisaged availment of CENVAT credit only on original or duplicate copies of duty paying documents and there were no exceptions. That being the requirement of law, in my considered view, whatever may be circumstances, CENVAT credit availed by respondent is not in spirit and consonance of law, hence needs to be disallowed - Appeal allowed. - E/957/10-MUM - A/85490/17/SMB - Dated:- 24-1- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e disputed amount. A show-cause notice was issued which was adjudicated and demands were confirmed. Aggrieved by such an order an appeal was filed before the appellate authority. The first appellate authority following the decision of the Tribunal in the appellant s own case set aside the Order-in-Original. Revenue is aggrieved by such order. 4. Learned Departmental Representative submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rupp Industries (India) Ltd was in dispute before Tribunal in appeal No. E/3741/04 E/1949/05. This Tribunal vide Order No. A/2286 and 2287/WZB/06/C-I/EB held in favour of the assesse that CENVAT credit is available. 8. On merits I find that the issue is in favour of assesse-respondent that they are eligible for CENVAT credit. 9. However, I find that the respondent herein has availed CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt provision of law. 11. In view of the foregoing, I hold that impugned order is unsustainable and is liable to be set aside. The CENVAT credit availed by respondent is incorrect; since he has already reversed the same is appropriated, interest liability also arises in accordance with the law prevalent during the relevant period, as also the penalty imposed. 12. The appeal is allowed and imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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