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TMI Blog2018 (11) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... o dispute on the quantum of duty liability discharged thereby. It is the contention of Learned Authorised Representative that, notwithstanding the discharge of duty liability twice, assessee was not entitled to take credit on its own except in relation to inputs received in the factory of manufacture. The assessee was, thereby, held to be eligible for that quantum of credit from the date on whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 1,28,63,118, representing the duty discharged by debit of CENVAT credit upon removal of goods from their factory to temporary place of storage but reversed by them in their CENVAT credit account after debiting CENVAT credit once more at the time of disposal of the goods from the temporary place of storage, under section 11A of Central Excise Act, 1944 along with interest under section 11AB of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the actual duty of ₹ 1,06,94,122 - and undisputed liability - with the earlier debits re-credited in November 2007. Proceedings were initiated against the appellant in November 2008 to recover this re-credited amount, along with applicable interest, and for imposition of penalty. The adjudicating authority dispensed with the penalty in the impugned order leading to appeal by Revenue. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no. ACCEX (Div IV)/1100-R/15-16 dated 12th October 2015. By Miscellaneous Application, appellant seeks to introduce this sanction in the proceedings as germane to the grounds of appeal. 4. We have heard Learned Consultant for the assessee and Learned Authorised Representative. As the order sanctioning refund is material to the proceedings, we allow the Miscellaneous Application. The two appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reinstating of the debited amount cannot anymore be in question. The assessee was, thereby, held to be eligible for that quantum of credit from the date on which the goods were cleared to their customers on payment of appropriate duties of central excise. The proceedings for recovery of that amount cannot be sustained in consequence. With the entitlement of re-credit, effective from the date of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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