2018 (8) TMI 1211

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....>Central Excise<br>MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri D. Prakash, Advocate For the Appellant Shri N. Jagadish, Asst. Commissioner(AR) For the Respondent ORDER Per: S.S GARG The applicant has moved a miscellaneous application for rectification of mistakes in the Final Order No.20186 & 20187/2018 dt. 14/02/2018. The applicant has further averr....

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....ENVAT credit is allowable on the raw material. Here, appellant has paid the duty and claimed the CENVAT credit on the raw material. The plea that only bills were raised and raw materials were never supplied is sustainable for the reason that the Department has accepted the duty payment without any objection. When the duty has been paid, then appellant is entitled for the CENVAT credit. 2. Heard....