2018 (8) TMI 1954

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.... Advocate For the Respondent : Shri H.C. Saini, AR ORDER Per Bijay Kumar : The present appeal is filed against the impugned order by the appellant. The issue involved in this case is pertaining to denial of Cenvat credit availed on strength of supplementary invoices issued by M/s South Easter Coal Fields Ltd., alleged in contravention of Rule 9(1(b) of Cenvat Credit Rules, 2004. 2. ....

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....the above factual background, proceedings were initiated against the appellant wherein the department entertained a view that Additional Central Excise duty paid by SECL on account of it being recoverable from them due to non-levy of duty by reason of fraud etc and, therefore, the appellant was not eligible to avail Cenvat credit and as it was hit by embargo contained in Rule 9(1)(b) of the Credit....

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....her in Ultratech Cement Ltd. Vs. CCE, Raipur Final Order No. 52611/2018 dated 23.7.2018 are reproduced below:- "7. Having considered the rival contentions of both the sides, we take notice that this Tribunal in connected matter of South Eastern Coalfields Ltd. in Appeal No.52023- 52026/2014-DB dated 3.4.2017 vide Final Order No.52723- 52726/2017 dated 3.4.2017, taking notice of pendency o....