2018 (8) TMI 978

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....vocate For the Respondent : Mr.S.K. Bansal, D.R. ORDER PER: RACHNA GUPTA Present is an appeal against the order of Commissioner (Appeals) bearing No. BHO-EXCUS-002-APP-466-17-18 dated 16.02.2018 dated 16th February, 2018 vide which the appellant has been denied to avail the Cenvat Credit based on supplementary invoices issued by the manufacturer. 2. The appellant is the manufacturer....

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....ich has been upheld by the order under challenge herein. Hence the present appeal. 3. We have heard Shri Rahul Tangri, ld. Advocate for the appellant and Shri S.K. Bansal, ld. D.R. for the Department. 4. The appellant has impressed upon that similar matter has already been decided by the Division Bench of this Tribunal in Birla Corporation Ltd. vs. CGST, Jabalpur, Final Order No. 52486/2018 ....

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....h is covered/hit by the exclusion clause of Rule 9 (1) (b). Since the appellant has failed to ascertain the same, the alleged suppression and collusion cannot be ruled out. Resultantly, Rule 9 (1) (b), the permission in first part thereof cannot be extended in favour of the appellant. Appeal is accordingly, prayed to be rejected. 6. After hearing both the parties and perusing the decisions as i....

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....ot be held to be the act of suppression or collusion on part of the appellant. Above all, the supplementary invoice has been issued by the Coal Companies which are the undertakings of the Government of India, there can be no presumption, unless rebutted, of any alleged suppression or collusion. The observations from the Tribunal decision in that case are reproduced below:- "7. Ha....