2019 (3) TMI 1278

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.... Iron falling under CETH 7203 of the CETA, 1985 and are availing and utilizing the CENVAT credit on capital goods and inputs as per the provisions of CENVAT Credit Rules, 2004(CCR). During the course of audit, for the period from 10/2009 to 05/2012, it was observed by the audit party that the assessee has availed CENVAT credit on inputs / capital goods and input services on some of the invoices which are not valid document for availing the CENVAT credit and the assessee has also availed credit on imported coal for which no invoices / Bill of Entry was produced. Thereafter a show-cause notice dt. 14/10/2014 was issued proposing to demand and recover ineligible CENVAT credit of Rs. 19,07,912/- along with interest and imposition of penalty. Af....

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....302) ELT 33 (Kar.)] and he has prayed that credit of Rs. 2,50,000/- with respect to Clean Energy Cess should be allowed. Further CENVAT credit on BCD and Customs cess was availed only by mistake based on the debit notes and not with intention to evade payment of duty. He further submitted that the appellant has received all the inputs and input services and used the same in or in relation to the manufacture of final products and has recorded all the transactions in the Books of Accounts and therefore he submitted that suppression of facts with intent to evade payment of duty cannot be alleged against the appellant and further invoking the extended period is not sustainable in law. He also submitted that the entire penalty proceedings are no....

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....sions. i. Navaratna S.H. Highway Prop. Pvt. Ltd. Vs. CST, Ahmedabad [2012(28) STR 166 (Tri. Ahmd.)] ii. CCE Vs. Sai Sahmita Storages (P) Ltd. [2011(270) ELT 33 (AP)] 7. With regard to CENVAT credit of Clean Energy Cess, I am of the view that in view of the decision of the Tribunal in the case of Ramco Cements Ltd. cited supra, the appellant is entitled to CENVAT credit on Clean Energy Cess which is paid as duty of excise. Further I find that credit of BCD and Customs cess was availed only by mistake and not with intention to evade payment of duty. Therefore to that extent, the appellants are not liable for payment of penalty in terms of the decision of the Hon'ble High Court of Gujarat in the case of CCE Vs. Gaurav Agro Plast Ltd. cited ....