2009 (7) TMI 621

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....dgment per: D.V. Shylendra Kumar, J.]. - The appeal by the Commissioner of Central Excise, Bangalore, under section 35G of the Central Excise Act, 1944 [for short the Act'] against the Final Order No. 1296 of 2008 [2009 (241) E.L.T. 79 (Tri.-Bang.)] of the Customs, Excise & Service Tax Appellate Tribunal [for short 'CESTAT'] South Zonal Bench, Bangalore passed on 20-11-2008 in Appeal No. E/587/200....

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....f this period, the assessee had originally claimed Cenvat credit totaling an amount of Rs.86,607/-. The adjudicating authority found that the assessee had availed of excess credit to the extent of Rs.14,399/- as on verification it was found that the supplier of the inputs to the assessee had, in fact, paid duty only for a sum of Rs.72,222/- in respect of the goods received by the assessee. However....

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....h effect from 6-9-2004 and the clearances being subsequent to 6-9-2004, the manufacturer could have cleared only on payment of duty and therefore the assessee was entitled to claim Cenvat credit and therefore allowed the appeal of the assessee and also scaled down the penalty proportionately restricting the penalty proportionate to a sum of Rs. 14,399/- excess credit which had been availed of by t....

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....ld submit that the tribunal has committed an error in overlooking the requirement of sub-rule [2] of rule 9 of the rules; that if the manufacturer, otherwise did not have the benefit of registration under rule 9 of the Central Excise Rules, 2002 for the supply of certain goods, an assessee who has purchased such inputs, nevertheless, claims CENVAT credit is not entitled to; that the tribunal as we....