2019 (1) TMI 171

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....e Respondent: Mr. P. Juneja, D.R. ORDER PER: RACHNA GUPTA Present is an appeal against the order of Commissioner (Appeals) bearing No. 773(CRM)/CE/JDR/2018 dated 17.07.2018 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 of Rayon Tyre Yarn, Nylon Tyre Yarn and Rayon Tyre....

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....of CCR 2004 with an intent to avail & utilize cenvat credit wrongly. The Original Adjudicating Authority vide order dated 30th September, 2016 has confirmed the demand as levied which has been upheld by the order under challenge herein. Hence the present appeal. 3. We have heard Shri S.C. Kamra, ld. Advocate for the appellant and Shri P. Juneja, ld. D.R. for the Department. 4. The appellant ....

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....ertain as to whether supplementary invoices so issued were on account of any such factor, which 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 accordingl....

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....appellant on the record. Mere failure of ascertaining about the exclusion part of Rule 9 (1) (b) cannot be held to be the act of suppression or collusion on part of the appellant. Above all, the supplementary invoices have 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. ....