2018 (7) TMI 83

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....e for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in manufacture of diesel generating sets and are registered with the Central Excise Department. They availed the facility of CENVAT credit on duty paid on inputs, capital goods and service tax paid on input services. During the course of verification of r....

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....avail credit to the tune of Rs. 59,12,362/- on such supplementary invoices. Rule 9(b) of CENVAT Credit Rules, 2004 prescribes that the amount recovered on account of short-levy by suppression of fact with intent to evade payment of duty is not eligible for availing CENVAT credit through supplementary invoices. As DIPL had passed on the amount through supplementary invoices to the appellant herein,....

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....s on the part of DIPL warranting for imposition of penalty. That in such circumstances, the credit availed by the appellant is fully in order and the confirmation of demand cannot sustain. 3. The ld. AR Shri S.Govindarajan reiterated the findings in the impugned order. 4. Heard both sides. 5. The demand has been raised for violation of Rule 9(b) of CENVAT Credit Rules, 2004. The credit ha....

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....sed amount, as the 4% SAD has not been reversed This has been explained by them in their reply to show cause notice as well as in the appeal grounds. It is also not disputed that the appellants have discharged the duty liability immediately on being pointed out by the officers. As the ER-I returns clearly show the details of inputs cleared as such, we are of the considered opinion that the appella....