9911796707
TMI Blog2019 (7) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... llant for the period October-December 2014, the appellants have used the words CENVAT credit reversed 05/10/2013 to 26/11/2013 - further, the appellant was asked to reverse the credit earned and utilized by them only on 26/11/2014 and thereafter he paid the amount and interest in cash and once he paid the amount and the interest in cash on 26/11/2014, then he is entitled to take the recredit of input credit because there is no dispute by the Department that the appellant has once paid the duty through the CENVAT credit and subsequently at the instance of the Department paid the duty in cash along with interest and thereafter has taken the recredit in the cenvat credit account. On identical facts, the Tribunal in the case of total Environmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 150 lakhs and also availing the facilities of CENVAT credit as per the CENVAT Credit Rules, 2004 (CCR, for short). During the scrutiny of ER3 returns filed by the appellant for the period October 2014 to December 2014, it was seen that they had taken and utilized the CENVAT credit of ₹ 4,03,302/- against entry cenvat credit reversed 05.10.2013 to 25.11.2013 in their Cenvat credit statement. On enquiry, it was clarified by the assessee that they had re-credited the cenvat credit originally availed during the period 05.10.2013 to 26.11.2013 and subsequently reversed, as per the direction of the Range Superintendent, vide Challan Nos. 00178 and 00185 both dated 26/11/2014 for defaulting the payment of central excise duty and cess for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same for payment of duty during the quarter 10/2014 to 12/2014 on the basis of duty paid challan dt. 26/11/2014 . The counsel submitted that this finding is incorrect because the appellant had taken recredit of the cenvat credit on the inputs received and utilized by them for the clearance of their final products during the period of dispute. He further submitted that in their statement of input credit submitted along with ER3 returns for October to December 2014, the wordings used is CENVAT credit reversed 05.10.2013 to 25.11.2013 and he has produced the copy of ER3 returns along with the written submissions. He further submitted that the learned Commissioner(Appeals) has also agreed to this as stated in para 3 of the impugned order I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the impugned order. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions both the parties and perusal of the material on record, I find that initially during the disputed period the appellants have availed the credit and paid the duty through CENVAT credit which was in violation of Rule 8(3A) of the CCR. Subsequently, the Department realized this fact and thereafter the Superintendent of Central Excise vide his letter dt. 20/11/2014 directed the appellant to pay the amount of ₹ 4,03,302/- in cash along with interest and on the direction of the Department, appellant vide two challans dt. 26/11/2014 paid the duty of ₹ 4,03,302/- along with interest of ₹ 1,61,538/- and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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