2018 (7) TMI 1264

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.... Shri Bipin Garg, Advocate For the Respondent : Shri N.R. Shaima, DR ORDER Per Anil Choudhary: The issue involved in this appeal relates to objection by Revenue on taking of cenvat credit on the supplementary invoices, raised by M/s. South Eastern Coalfields Ltd., for supply of coal made to the appellant. 2. Coal is one of the important input of the appellant used in the manufacture....

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.... of coal earlier supplied by them. They had paid additional amount of duty & cess Rs. 1,62,39,182/- and taken credit in their cenvat credit register on 31.07.2014, which, it appeared, are not valid documents for availing cenvat credit in terms of Rule 9(1) (b) of the CCR, 2004.Accordingly, a show cause notice No.42/Commr/CEX/REWA/2015-16 dated 3.7.2015 was issued to the appellant and subsequently ....

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.... they raised supplementary invoices to the noticee charging above mentioned amounts and charging central excise duty on the aforesaid amounts. Such duty is admittedly paid by the appellant, as raised and demanded by SECL. Further, it is also not disputed by the Revenue, the fact of deposit of such duty collected by SECL, with the Govt. exchequer. 5. Ld. Counsel appearing for the appellant argue....

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....king notice of pendency of similar matter before the Hon'ble Supreme Court in the case of South Eastern Coal Fields Ltd. and ors. and also other cases, referred to in the above case, disposed of the appeal of the South Eastern Coal Fields Ltd., granting liberty to them to come again after having final verdict from the Hon'ble Supreme Court. Moreover, we are satisfied that there is no element of fr....