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TMI Blog2024 (6) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... available and hence, there is no question of denial or reversal of the same in the case on hand. Moreover, it is not disputed by the revenue that the appellant had paid duty, but they only are denying the CENVAT credit, which is not permissible in view of the ratio laid down by the High courts in THE COMMISSIONER OF CENTRAL EXCISE, PUNE VERSUS AJINKYA ENTERPRISES [ 2012 (7) TMI 141 - BOMBAY HIGH COURT] . The denial as made in the impounded order is contrary to the settled position of law, which therefore requires to be set aside - Appeal allowed. Levy of penalty under Rule 15A of the CENVAT Credit Rules, 2004 - HELD THAT:- The penalty is fastened based only on statement, without there being any independent evidence in support - the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ongly availed for the period December 2010 to 12.0 8.2014, under Section 11A(5) of Central Excise Act, 1944 read with Rule 14 of CENVAT Credit Rules. 3. It appears that the taxpayer filed a detailed reply justifying its action, but however, the original authority having considered the same in adjudication confirmed the demands proposed in the Show Cause Notice. It is against this order and demand that the present appeal has been filed before us. 4. Heard Ms.P. Mellow Priscilla, learned Advocate for the appellant and Shri M. Ambe, Authorized Representative for the Revenue, we have perused the documents placed on record, along with the order of the original authority; we have also carefully considered the judicial pronouncements relied upon d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ging suppression. Per contra, ld. joint commissioner supported the findings of the original authority 8. We find that the ratio in all the above decisions of Hon ble High Courts is that when the final product is stated as dutiable and duty is accordingly paid and collected by the revenue by treating the activity as manufacturing activity, the CENVAT credit is always available and hence, there is no question of denial or reversal of the same in the case on hand. Moreover, it is not disputed by the revenue that the appellant had paid duty, but they only are denying the CENVAT credit, which is not permissible in view of the ratio laid down by the above High courts. 9. In view of the above, we are of the view that the denial as made in the impo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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