9911796707
TMI Blog2019 (5) TMI 1614X X X X Extracts X X X X X X X X Extracts X X X X ..... he department against M/s. SECL is under challenge before the Hon ble Supreme Court and therefore the cenvat credit can be availed by the manufacturer on the strength of supplementary invoice as such amount of duty cannot be said to be paid on account of any non levy or short levy by reason of fraud, collusion or any wilful mis- statement or suppression of facts or contravention of any provision of the Central Excise Act/ Rules with intent to evade payment of duty. The appellant is entitled to take CENVAT credit on the supplementary invoices in question - Appeal allowed - decided in favor of appellant. - Excise Appeal No. E/51058/2018 [DB] - FINAL ORDER NO. 50671/2019 - Dated:- 7-1-2019 - MR. C.L. MAHAR, MEMBER (TECHNICAL) And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f of the appellant that the main issue of valuation is subjudiced before Hon ble Apex Court. The appellant herein has availed the cenvat credit on the supplementary invoice issued by the main manufacturer i.e. South Eastern Coal Fields. It is brought to the notice that the similar identical matters have already been decided in favour of the appellants. The case of appellant is impressed upon to fall squarely within the facts of all such decisions. The present Appeal is accordingly, prayed to be allowed. 3. Ld. DR, per contra, has submitted that mere pendency of adjudication against M/s. South Eastern Coal Fields before the Hon ble Apex Court, cannot be made the criteria for the appeal to be allowed. It is impressed upon that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of any non levy or short levy by reason of fraud, collusion or any wilful mis- statement or suppression of facts or contravention of any provision of the Central Excise Act/ Rules with intent to evade payment of duty. 5. Also in the Final Order No. 52625/2018, dated 23 July, 2018 in Excise Appeal No. 51278/2018, titled as M/s. Birla Corporation Ltd. Vs. CGST, CC CE, Udaipur, this Tribunal while allowing the Appeal filed by the appellant therein held as under: 7. Having considered the rival contentions of both the sides, we take notice that this Tribunal in connected matter of South Eastern Coalfields Ltd. in Appeal No. 52023-52026/2014-DB dated 03 April, 2017 vide Final Order No. 52723-52726/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
