2018 (7) TMI 1264

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.... 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 of cement and cement clinker. The brief fact....

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....d 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 proceeding was finalized by the adjudicating au....

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....e 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 argues that in view of the admitted facts that the deman....