9911796707
TMI Blog2020 (4) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... reason of fraud, collusion or any willful 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 for taking Cenvat credit on the strength of supplementary invoices - Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... b) of Cenvat Credit Rules, 2004 and therefore the following two show cause notices as well as order-in-original on the same was issued and the details of same are reproduced here below :- Sl. No. SCN No. & date Period involved Amount involved (in Rs.) O-in-O No. and date Gist of O-in-O O-in-A No. and date Gist of O-in-A 1. V(25)Adj./UDR/ 204/2015 dated 20/08/2015 August 2014 to May 2015 55,95,435/- 02/CE/UDR/ 2017-18 dated 24/05/2017 Full amount confirmed alongwith penalties of ₹ 5 Lakhs 1002- 1003 (CRM)/CE/ JDR/2018 dated 13/09/2018 The appeals were dismiss- ed 2. CE-20/R-III/ Dem/MCL/87/ 2016 dated 20/06/2017 June 2015 to August 2016 1,11,667/- 2/CE (demand)/ Supdt./ 2015 dated 17/04/2018 Full amount confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued by M/s SECL and therefore the appellant have rightly availed the Cenvat credit of the central excise duty which has been paid by them to the supplier of inputs. The learned Advocate has given a list of various decisions of this Tribunal on the issue wherein the Cenvat credit paid on the supplementary invoices have been allowed to the buyer of inputs. The learned Advocate has relied on the following decisions in this regard :- (i) Shriram Rayons versus CCGST & Central Excise, Udaipur vide final order No. 50003 of 2019 dated 01/01/2019 ; (ii) M/s Century Cement versus CCE & ST, Raipur vide final order No. 52864 of 2018 dated 21/08/2018; (iii) Ultra Tech Cement Ltd. Unit Aditya Cement Works versus CE & ST, Udaipur vide final ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... companies and whether the said credit stands denied in terms of Rule 9(1)(b) of the Cenvat Credit Rules which denies the credit if the supplementary invoices are issued for duties which became payable by the manufacturer on account of willful misstatement or suppression of facts on their part? 8. In order to appreciate the issue, I refer to the provisions of Rule 9(1)(b) of Cenvat Credit Rules, 2004 which is reproduced as under:- "Rule 9. Documents and accounts.- (1) The CENVAT credit shall be taken by the manufacturer or the provider of output service or input service distributor, as the case may be, on the basis of any of the following documents, namely:- (b) a supplementary invoice, issued by a manufacturer or importer of inputs or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts or contravention of any provision of the Central Excise Act/Rules with intent to evade payment of duty and a similar view has been taken by this Tribunal on this issue consistently in favour of the Assessee in a number of decisions which are as under:- (i) Final order No. 52486/2018, dated 3.7.2018 in Excise Appeal No. 50308/2-10, titled as M/s. Birla Corporation Ltd. vs. CGST, CC & CE, Jabalpur; (ii) Final Order No. 52540-41/2018, dated 18.7.2018 in Appeal No. E/ 50633/2018-SMC, titled as Jaypee Sidhi Cement Plant vs. CGST C.C. & C.E., Jabalpur; and Appeal No. E/51064/2018-SMC titled as Hindustan Zinc Ltd. vs. CE & ST, Udaipur; (iii) Final Order No. 52611/2018, dated 23.7.2018 in Excise Appeal No. E/ 51284/2018-[SM], titled as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of pendency of similar matter before the Hon'ble Supreme Court in the case of South Eastern Coal Fields Ltd. and ors. And also other cases, referred to in the above case, disposed of the appeal of South Eastern Coal Fields Ltd., granting liberty to them to come again after having final verdict from the Hon'ble Supreme Court. Moreover, we are satisfied that there is no element of fraud and suppression on the part of the appellant. The issue herein is recurring in nature. Accordingly, we allow this appeal and hold that the appellant is entitled to take cenvat credit on the supplementary invoices in question. Thus, the appeal is allowed with consequential relief to the appellant." 12. Similarly in Final Order No. 52640/2018, dated 23.7.2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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