2018 (9) TMI 744

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....and the excise duty paid on such coal was being availed as Cenvat Credit. During the period in dispute, the coal company raised supplementary invoices after making payment of differential excise duty which arose as a result of the dispute regarding the inclusion of various elements such as Royalty, Stowing excise duty, Clean Energy Cess etc in the assessable value of coal. The Department was of the view that the appellant will not be entitled to avail the Cenvat Credit transferred through such supplementary invoices in view of the Rule 9 (1) (b) of the Cenvat Credit Rules 2004 which provides that the supplementary invoice is not a valid duty paying document where the additional amount of duty became recoverable from the manufacturer on acco....

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....ommissioner and the Tribunal vide Final Order No. 52486/2018 dated 03/07/2018, allowed the appeal by observing that there is no allegation of fraud or suppression on the part of the appellant therein He prayed that by following the decision of Tribunal the present appeals may also be allowed. 5. The Ld. DR justified the impugned order. It is submitted on behalf of the Revenue that the provisions of Rule 9(1) (b) specifically provide that supplementary invoices are not allowed duty paying documents for availing credit wherever the additional amounts of duty became recoverable from the manufacturer on account of willful misstatement, suppression of facts etc. Proceedings against the coal company have been initiated by the Revenue by alleging....