2017 (1) TMI 301

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....e respondent ORDER Per V. Padmanabhan The appeal is directed against the Order-in-Appeal dated 25.6.2013 passed by the Commissioner (Appeals), Raipur in which he upheld the order in original dated 30.8.2012 as far as disallowing the Cenvat credit of Rs. 19,74,118/- is concerned but set aside the penalty imposed vide the order- in- original. 2. Facts, briefly stated, are that although i....

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....11 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 appellants have contended that the exemption Notification No. 63/95-CE is a conditional Notification and that Cenvat credit is available for the duty actually paid.  They cited the following judgments in their favour. (i) Hi-Tech sy....

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.... being credit of the amount of duty paid. (iii) Natco Pharma Ltd. Vs. Customs & C. Ex. Hyderabad-III reported in 2011 (274) ELT 438 (T) where in the Tribunal held that Cenvat credit is not deniable alleging inputs being non excisable when duty has been paid on inputs.  The Cenvat credit rule 3 is available for the duty paidand not duty payable. 4. Heard Shri J.M. Shrama, ld. Consu....

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....ed Act on goods specified against S.No. 1 of the said Table: .........  Sino. Description of goods Conditions (1) (2) (3) 5. All goods If manufactured in a mine. 6. It is evident that the said notification does not grant exemption from payment of excise duty absolutely but subject to the condition specified in the notification.  The basis in th....