2014 (6) TMI 893

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.... J.M. Sharma, Consultant, for the Appellant. Shri Govind Dixit, DR, for the Respondent. ORDER This order is in respect of stay application No. E/Stay/60395/2013 filed along with appeal No. E/59697/2013-Ex(DB) by M/s. Sarda Energy and Minerals Ltd. (hereinafter referred to as the Appellants) against Order-in-Appeal No. 164/RPR-I/2013, dated 25-6-2013 which upheld the Order-in-Original No. ....

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....Appeal on the ground that as coal was unconditionally exempt, the coal supplier did not have the option to pay duty as per Section 5A(1A) of Central Excise Act and as clarified vide Board's Circular No. 940/01/2011-CX, dated 14-1-2011, when such so-called "duty" is still paid, the same cannot be allowed as Cenvat credit because what is paid cannot be termed as duty of excise. 3. The appell....

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....rted in 2011 (273) E.L.T. 391 (T) wherein it was held that Rule 3 of the Cenvat Credit Rules, 2002 allows credit of duty 'paid' on inputs/capital goods rather than the duty payable and that the parties cannot be compelled to reverse the Cenvat credit availed on their inputs being credit of the amount of duty paid. (iii)   Natco Pharma Ltd. v. Customs & C. Ex., Hyderabad-III reported i....

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....(5 of 1986), subject to the conditions, if any, specified in the corresponding entry in column (3) of the said Table, from the whole of - (I) The duty of excise leviable thereon which is specified in the said Schedule; and Sl. No. Description of goods Conditions (1) (2) (3) 5. All goods If manufactured in a mine. 6. It is evident that the said exemption i....