2009 (4) TMI 682 - AT - Central Excise

CESTAT Upholds Cenvat Credit: Retrospective Amendment Allows Claim

The Appellate Tribunal CESTAT, KOLKATA dismissed the Revenue's appeal in the 2009 (4) TMI 682 case. The Tribunal upheld the previous appellate order ... Cenvat/Modvat - Documents for availing credit The Appellate Tribunal CESTAT, KOLKATA, in the 2009 (4) TMI 682 case, presided over by Shri S.S. Kang and Dr. Chittaranjan Satapathy, JJ., heard an appeal filed by the Revenue against a previous appellate order granting Cenvat credit for additional excise duty. The Revenue argued that there was no evidence of payment of additional excise duty in the duty paying documents, suggesting that the goods had not suffered from AED. In response, the respondents wove a defense around a retrospective amendment allowing credit for additional duty, supported by evidence of duty payment, including dealer affidavits. The impugned order, reviewed by the Commissioner (Appeals), confirmed that there was no dispute over the payment of additional excise duty on the inputs for which credit was sought. The only issue was the absence of a separate mention of this duty in the paying documents. The Commissioner concluded that the dealers had passed on the additional duty incidence to the respondents, supported by invoices reflecting the excise duty rates. Consequently, the Tribunal found no fault in the impugned order and dismissed the appeal. The judgment was dictated and pronounced in an open court session.