9911796707
TMI Blog2017 (3) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... nt? - Held that: - the issue is squarely covered in favor of the appellant by the decisions in the case of Kerala State Electronic Corpn. Vs. CCE, Kochi [1996 (2) TMI 228 - CEGAT, MADRAS] wherein it has been held that the appellants under these circumstances is entitled to avail the CENVAT credit of the duty paid by him to the supplier who had further paid same to the Government - appeal allowed - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissionerate under their invoice dated 13.7.2005 and 13.10.2005 and the total duty paid on these machineries was ₹ 9,87,360/- and the company had taken the credit of an amount of ₹ 4,93,680/- (being 50% of the total amount) as per the provisions of CENVT Credit Rules (CCR), 2004 in the Financial Year 2005-06. The said suppliers had cleared several such machineries to various customers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order, the officer of Bangalore Commissionerate conducted investigations and issued a show-cause notice to the appellant demanding an amount of ₹ 4,93,680/- along with interest and proposed penalty. Thereafter, by following the due process of law, the Assistant Commissioner vide Order-in-Original dated 31.12.2010 confirmed the demand along with interest and also imposed equal penalty. Aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd their jurisdiction. He further submitted that the provisions of Section 11D is in the nature of code by itself that contemplates a process of assessment and transfer of amount to the Fund as defined under the provisions of Section 2(ee) or refund to the person who has borne the incidence of such amount. Unless such a process is carried out and the amount is transferred to the Fund, it cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uarely covered in favour of the appellant by the decisions cited supra wherein it has been held that the appellants under these circumstances is entitled to avail the CENVAT credit of the duty paid by him to the supplier who had further paid same to the Government. Therefore, in view of the decisions cited supra, I allow the appeal of the appellant by setting aside the impugned order with conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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