https://www.taxtmi.com/caselaws?id=761562 CESTAT Ahmedabad allowed appeals against CENVAT credit recovery demands under Section 11D of Central Excise Act, 1944. Appellant had paid excise duty on input removal exceeding actual CENVAT credit involved and collected corresponding amounts from customers, which were paid to government by debiting CENVAT account. Tribunal held that Section 11D cannot be invoked when amounts collected as excise duty are paid to government rather than retained by assessee. Following precedent in Shivam Metals case, demand under Section 11D was unsustainable as no amount was retained by appellant. Impugned orders set aside. en-us Tue, 12 Nov 2024 00:00:00 +0530 Tue, 12 Nov 2024 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761562 CESTAT Ahmedabad allowed appeals against CENVAT credit recovery demands under Section 11D of Central Excise Act, 1944. Appellant had paid excise duty on input removal exceeding actual CENVAT credit involved and collected corresponding amounts from customers, which were paid to government by debiting CENVAT account. Tribunal held that Section 11D cannot be invoked when amounts collected as excise duty are paid to government rather than retained by assessee. Following precedent in Shivam Metals case, demand under Section 11D was unsustainable as no amount was retained by appellant. Impugned orders set aside. Case-Laws Central Excise Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761562