2017 (8) TMI 1158

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....ndent - Shri MB Kannan, Adv. ORDER Per Bench: The present appeal is filed by Revenue against Order-in-Appeal No.5/2006 (P), dated 19.01.2006. The brief facts of the case inter alia are that the respondents are manufacturers of bolts, nuts and screws and avail Cenvat credit for inputs. The respondents (Chennai Unit) had availed a credit of Rs. 35,43,588/- on 28.07.2001 based on the supplementar....

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....durai alleging suppression of facts with intent to evade payment of duty. However, SFL paid up the duty demanded in whole before the issue of show cause notice and preferred an application with Settlement Commission after issue of the said (SCN). The Settlement Commission vide Final Order No.20/2002 (CEX) passed orders granting immunity from penalty and interest to SFL. Subsequently, a show cause ....

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....e had filed this appeal. 3. We have heard Shri S. Nagalingam, AC (AR) on behalf of Revenue and Shri M. Kannan, Advocate on behalf of assessee. 4. The learned departmental representative arguing the case for the Revenue submitted that the credit will not be allowed in terms of Rule 7(1)(b) of the Cenvat Credit Rules, 2001, which does not permit credit on the basis of supplementary invoices, if su....

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.... of Central Excise, Mysore reported in 2010 (258) E.L.T.62 (Kan); and (ii) Commissioner of Customs & Central Excise, Hyderabad-IV Vs. Jairaj Ispat Ltd, reported in 2009 (245) E.L.T. 118 (A.P). 6. The supplementary invoices based on which Cenvat credit amounting to Rs. 35,43,588/- was availed by Respondent Unit was issued by the Respondent Unit at Madurai. The Madurai Unit is a manufacturer of wi....