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2018 (8) TMI 448
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....Bansal, Advocate For the Respondent- Shri M R Sharma, AR JUDGMENT Per C L Mahar : 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 an....
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....pplied by them. They had paid additional amount of duty & cess Rs. 63,69,674/- and taken credit in their cenvat credit register, 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. V(15)ADJ/UDR/208/2015/1554 dated 29.09.2015 was issued to the appellant and subsequently proceeding was finalized by the ....
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....ion value at the time of issuing their original invoices to the noticee, but subsequently, 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 du....
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.... the impugned order. 7. Having considered the rival contentions of both the sides, we take notice that this Tribunal in connected matter of South Eastern Coalfield Ltd. in Appeal No.52023-52026/2014-DB dated 3.4.2017 vide Final Order No.52723-52726/2017 dated 3.4.2017, taking notice of pendency of similar matter before the Hon'ble Supreme Court in the case of South Eastern Coal Fields Ltd. and ....