2020 (2) TMI 1605

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....applicant appellant Shri Anil Choudhari, 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 impos....

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....been effected. According to the jurisdictional 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....

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....toms, Central Excise & Service Tax, Hyderabad-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 procedur....

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....ty' is not in question and, therefore, the jurisdictional 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) EL....