TaxTMI 
TaxTMI 
2019 (5) TMI 1244
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....ty paid on inputs/ raw materials/ capital goods and input services and are also utilising such credit towards payment of duty on their final products. Department, on the basis of an intelligence gathered by their Preventive Branch Headquarters, Bilaspur noticed that the appellant had availed the cenvat credit on the strength of supplementary invoices issued by the subsidiary companies of Coal India Limited i.e. M/s. South Eastern Coalfields Limited (M/s. SECL hereinafter) against the coal receipts despite that the appellants units has been closed since June, 2013. On the scrutiny of the appellant's ER-I return and input cenvat credit account for the month of March 2014, December 2014 and January 2015, the Department observed that they have ....
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.... reported in 2018 (8) TMI 952, (Del., CESTAT), Ld. Counsel has prayed for the Order under challenge to be set aside and Appeal to be allowed. 4. Per contra, Learned Departmental Representative has justified the Order under challenge. Emphasis has been placed on Rule 4(1) and Rule 9(1) (b) of CCR, 2004 which mandates a time limit of six months from the issue of invoice for availing cenvat credit. It is impressed upon that since the conditions of both these provisions have not been complied with by the appellant and also for the fact of availment of cenvat credit earlier also for the period of March, 2013 to May, 2013 has been suppressed by the appellant that the Commissioner(Appeals) has rightly upheld the reversal of the cenvat credit av....
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....itional duty leviable under section 3 of the Customs Tariff Act, has been paid, except where the additional amount of duty became recoverable from the manufacturer or importer of inputs or capital goods on account of any non levy or short levy by reason of fraud, collusion or any wilful mis-statement or suppression of facts or contravention of any provisions of the Excise Act, or of the Customs Act, 1962 (52 of 1962) or the rules made there under with intent to evade payment of duty." Perusal thereof makes it clear that supplementary invoices issued by the manufacturer M/s. SECL in the present case, can always be the basis for availment of the cenvat credit subject to following conditions: (a) The credit has to be taken immediat....
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....cerned. There is nothing nor even the RTI applications which can give any reason to have an extended interpretation to both these provisions. 5.3 In addition, there has been a Circular No. 990/14/2014 dated 19.11.2014 on the subject of clarification regarding availment of cenvat credit after six months. It has been clarified that the limitation of six months would apply when the credit is taken for the first time on the eligible document. It would not apply for taking re-credit of amount reverse however after meeting the conditions prescribed in these Rules, since the appellant had concealed the earlier cenvat credit entry No. 118-127, the appellant cannot be allowed to take a stand of the impugned cenvat credit entry No. 113 to be a cas....