2018 (8) TMI 234

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....voices issued by M/s. SECL. The Department has denied the admissibility of said credit to the appellants in terms of Rule 9 (1) (b) OF Cenvat Credit Rules. Accordingly, a show cause notice dated 25^th May, 2016 was issued to the appellant for the recovery thereof. The said recovery was initially confirmed by Order of Original Adjudicating Authority dated 19^th January, 2017 and the findings have been confirmed vie the order ld. Commissioner (Appeals) bearing No.BHO-EXCUS-002-APP - 179-17-18 dated 07.09.2017. Being aggrieved is the present appeal. 2. I have heard Shri Manish Saharan, ld. Advocate for the appellant and Shri K. Poddar, ld. D.R. for the Department. 3. It is submitted on behalf of the appellant that the main issue of valua....

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....rest of the appeals, the appeal in hand is prayed to be rejected. 5. After hearing both the parties and perusing the decisions as impressed upon, I observe that the similar line of arguments has been submitted rather by both the parties in both these matters about the moot issue of the entitlement of the appellants to avail cenvat credit on the basis of supplementary invoices issued by the Coal Companies. In both these decisions, it has been specifically noted that the connected matters of South Eastern Coal Field Ltd. are pending adjudication before the Hon'ble Apex Court, issue being already sub-judiced the element of confusion cannot be ruled out. 'Suppression' being altogether contradictory to 'Confusion', the same cannot be made app....