2020 (2) TMI 1605

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....dhari, Deputy Commissioner (AR) for the respondent ORDER These two appeals, both against order-in-original no. 17/COMMR/TKA/2011-12/9064 dated 29th November 2011 of Commissioner of Central Excise, Mumbai-III - ordering recovery of CENVAT credit of Rs. 1,30,55,436, along with applicable interest under section 11AB of Central Excise Act, 1944, besides imposing penalty of like amount under section ....

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....nal central excise authorities, the credit had been availed against documentation that was not consistent with the requirements prescribed in rule 9 of CENVAT Credit Rules, 2004, that the credit could not have been claimed against invoices issued by M/s SRF Ltd, Mumbai on duty liability discharged by M/s SRF Ltd, Chennai who had cleared the cargo and that 'special additional duty' of Rs. 2,98,479 ....

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....-IV [2017 (2) TMI 533-CESTAT HYDERABAD] holding in favour of another customer of the same supplier in a dispute arising on identical set of facts. It is also contended that the utilisation of the goods at the factory of the assessee-appellant and the due discharge of duty liability on import by the supplier is not in doubt and that technical or procedural lapses should not stand in the way of subs....

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....sdictional authorities are not within the competence to deny credit on the ground of non-leviability is, according to Learned Counsel, settled by the decisions of the Tribunal in Cipla Ltd v. Commissioner of Customs & Central Excise, Pune-III [2011 (273) ELT 391 (Tri-Mumbai)] and in Uniworth Ltd v. Commissioner of Central Excise, Raipur [2013 (292) ELT 119 (Tri-Del)] and by the decision of the Hon....