9911796707
TMI Blog2019 (4) TMI 1899X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances, the ascertainment on part of the appellant as is required under Rule 9 (1) (b) of Cenvat Credit Rules cannot be held to have been an act of suppression. 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 ..... t of extra Central Excise duty paid on such supplementary invoices. 3. The Department has entertained a view that since the element of suppression of facts, collusion or wilful mis-statement with an intent to evade payment of duty etc. are involved in the present case and, therefore, the appellant is not entitled to take cenvat credit under Rule 9 of Central Credit Rules, 2004 and accordingly, a show cause notice dated 01.07.2016 came to be issued demanding reversal of cenvat credit amounting to ₹ 25,09,832/- for the period April - May, 2013 by invoking the extended time proviso under section 11A(4) of Rule 14 of Cenvat Credit Rules, 2004. Penal provisions as well as interest have also been invoked in the show cause notice. The matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has generally supported the findings given in the Order-in-Appeal. However, on perusal of the record of appeal, we find that the matter no longer res integra as the issue involved in this appeal has already been decided by this Tribunal in the case of M/s. Jaypee Bela Plant vs. Commissioner of CGST, CC & CE, Jabalpur Final Order No. 52950/2018 dated 04.09.2018. The relevant extract of the same is reproduced below:- "5. After hearing both the parties and perusing the decisions as impressed upon, we observe that the moot issue is about the entitlement of the appellants to avail cenvat credit on the basis of supplementary invoices issued by the Coal Companies. It has been specifically noted that the connected matters of South Eastern Coal Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al of the 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 4 Excise Appeal No.50308/2018 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." 7. No doubt, it is apparent on record that the show cause notice to M/s. SECL is prior event than the appellant availing the credit on supplementary invoices issued by the said M/s. SECL but the simultaneous fact remai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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