2018 (4) TMI 102

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....t. Commissioner(AR), For the Respondent per: S.S. GARG The appellant has filed these two appeals against the impugned order dt. 13/09/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has denied the CENVAT credit on Xerox copies of courier Bill of Entry and confirmed the demand in terms of Rule 14 of CENVAT Credit Rules and proviso to Section 1 IA of the Central Excise....

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....edit as per CENVAT Credit Rules, 2004(CCR). During the course of audit, it was noticed that the appellant had irregularly availed CENVAT credit of Rs. 5,17,337/- on Xerox copies of the courier bills of entry which are not prescribed documents as per Rule 9 of CCR whereas the Board's Circular No.31/2007-Customs dt. 29/08/2007 clarified that whenever consignee intends to take Cenvat credit in re....

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....l Excise Act, 1944. On this allegation show-cause notices were issued proposing to demand and recover the irregularly availed CENVAT credit. After complying with the principles of natural justice, original authority confirmed the demand along with interest and penalty. Aggrieved by the said order, appellant filed appeals before the Commissioner(Appeals) who also rejected the appeals. Hence the pre....