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TMI Blog2017 (10) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Aditya Industries and others [2014 (2) TMI 7 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant. - E/20299/2016-SM - Final Order No. 21359 / 2017 - Dated:- 28-7-2017 - Shri S.S Garg, Judicial Member Mr. M. S. Nagaraj, Advocate For the Appellant Mr. Pakshirajan, AR For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 7.12.2015 passed by the Commissioner (A) whereby the Commissioner (A) has held that the appellant has taken ineligible CENVAT credit and utilized the same which is liable to be recovered with interest but set aside the penalty imposed under Rule 15(2) of the CENVAT Credit Rules (CCR), read with Section 11AC. 2. Briefly the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar dated 15.12.2003 has clarified that in case of default in payment of excise duty by the supplier, action against the consignee to reverse/recover the CENVAT credit availed in such cases may not be resorted to as long as the bona fide nature of the consignee s transaction is not in dispute. He further submitted that it is a settled law that when there is evidence of receipt of the inputs under cover of invoices by the supplier of the inputs showing the details of the excise duty, the credit cannot be denied to the manufacturer on the ground that the supplier has not paid the duty. In support of this submission, appellant has relied upon the following decisions: * CCE, Delhi vs. R. S. Industries: 2008 (228) ELT 347 (Del.) * R.S. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure. Once the Revenue is not disputing the receipt of goods under the cover of invoices by the appellants which contained duty paying particulars the Modvat credit cannot be denied to the appellants. As far as the appellants are concerned they have purchased the goods which are dutiable on the strength of the invoices carrying duty payment particulars. Moreover, the Revenue has confirmed the demand of duty against Prerna Metals Indus. In respect of goods removed by them by utilizing wrongly availed Modvat credit. We also observe that Rule 57I of the Central excise Rules, 1944 at the time when the show cause notice was issued, provided for the recovery of credit taken on account of error, omission or misconstruction on the part of officer or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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