2015 (10) TMI 356

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....dv., Mrs. B. Sunita Rao, Adv., Mr. Anurag, Adv., Mrs. Nisha Bagchi, Adv., Ms. Pooja Sharma, Adv., Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. M. P. Devanath, Adv., Mr. Vivek Sharma, Adv., Mr. S. Vasudevan, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv., Mr. Aditya Bhattacharya, Adv., Mr. R. Ramchandran, Adv., Mr. L. Charanya, Adv. ORDER The short question involved in the presen....

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....lled in order to avail the benefit of concessional duty which is clear from the following: "Subject to the following conditions namely:- (i) No credit of the duty paid on (a) inputs; or (b) capital goods exclusively, used in the manufacture of these goods has been taken under Rule 3 or Rule 11 of the CENVAT Credit Rules, 2002; and (ii) the duty is paid in cash or through account ....

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....re to be construed strictly and even if there is any doubt same is to be given in favour of the Department. We find that the Tribunal has decided the case in favour of the assessee by observing that clearing of goods with payment of excise duty with current account was only an error and the assessee had not violated the more substantial condition viz no CENVAT Credit should be taken in regard t....