2019 (2) TMI 758

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.... respondent ORDER Heard both sides. 2. This is an appeal filed against order-in-appeal No. M-I/AV/348/2010 dated 18.11.2010 passed by Commissioner of Central Excise (Appeals), Mumbai-I. 3. Briefly stated the facts of the case are that the appellant had availed deemed credit on the invoices issued by M/s. Shree Laxmi Textiles, M/s. S.P. Cotton Mills and M/s. Hindustan Cotton Mills durin....

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....l in the case of Maharashtra Dyeing & Printing Works vs. CCE, Mumbai - 2011 (271) ELT 558 (Tri.- Mumbai). 5. Learned AR for the Revenue does not dispute the said fact. 6. I find that in relation to the same supplier of inputs, this Tribunal considering the circumstances and Board circular, observed as follows:- "4. The issue involved in this case is regarding the wrong availment of Cenvat....

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....he firm can clear goods lying with them under an invoice after paying Central Excise Duty as per law". 5. It can be seen from the above reproduced portion of the Board Circular that the trader can discharge the duty liability on the goods, which were received by him prior to 9-7-2004. It is not clear in this case whether such goods, duty was paid on the goods invoiced to appellant, on which cre....