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TMI Blog2021 (9) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... VERSUS C.C.E., RAIPUR [ 2018 (8) TMI 236 - CESTAT NEW DELHI] where it was held that the connected matters are pending adjudication before the Hon ble Apex Court, issue being already sub-judiced the element of confusion cannot be ruled out. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 50664 of 2021 [SM] - FINAL ORDER No. 51829/2021 - Dated:- 8-9-2021 - MRS. RACHNA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st CESS, Terminal Tax and few other taxes received by M/s.SECL against coal receipts on account of demand of Central Excise Duty. The Department alleging the suppression of facts as well issued a Show Cause Notice No.10743 dated 06.10.2017 proposing the recovery of the amount of ₹ 20,29,257/- , the Cenvat Credit alleged to have been wrongly taken by the appellant. The said proposal was initi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CESTAT, New Delhi. 3. Ultratech Cement Ltd. vs. CCE, Raipur, Final Order No.52611/2018 dated 23.07.2018 in Excise Appeal No.E/51284/2018-SM passed by CESTAT, New Delhi. 4. Monnet Ispat and Energy Ltd. vs. CCE, Raipur reported in 2020-TIOL-1338-CEST-DEL. 5. Birla Corporation Ltd. vs. CGST, CC CE, Jabalpur, Final Order No.52486/2018 dated 03.07.2018 in Excise Appeal No.E/50308/2018 pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices issued by the Coal Companies. The case laws as relied upon by the appellant is sufficient to hold that this issue stands already decided several number of times in favour of the appellant, as such, is no more res-integra. Even the applicability of Rule 9 (1) (b) of CCR as brought to notice by ld. DR has also been discussed in the said decisions. 6 . The observations from the Tribunal s d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from the Hon ble Supreme Court. Moreover, we are satisfied that in Excise Appeal No. 50308/2018, [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 consequenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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