2023 (7) TMI 1173

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant Mr. Harendra Singh Pal, Assistant Commissioner (A.R) - For the Respondent ORDER Brief facts are that appellant is a 100% EOU Depot and has taken the dealer registration for the purpose of passing cenvat credit to buyers. During the perusal of the cenvat credit passing invoices issued by the appellant depot it was found that the depot was passing on incorrect cenvat credit without applying ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the appellant. It is submitted that the appellant undertakes manufacture of aluminium alloys/ingots/sheets and coils holding the status of an EOU at their factory located in West Bengal. The appellant had a depot at Madhavaram, Chennai to distribute the goods to their customers which they had registered as a dealer for passing the cenvat credit of the duties paid on the supply of their manufactu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... passed on the invoices issued by depot/dealers. Show cause notice has been issued invoking wrong provisions of law and for this reason itself, the penalty imposed cannot sustain. 3. Ld. Counsel submitted that the penalty imposed is under sub rule (2) of Rule 15 of CCR 2004. The said rule provides for imposing penalty upon an assessee who has wrongfully availed or utilized the credit. The appella....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e reads as under : "In a case, where the CENVAT credit in respect of input or capital goods has been taken or utilized wrongly on account of fraud, willful misstatement, collusion or suppression of facts, or contravention of any of the provisions of the Excise Act or the rules made thereunder with intention to evade payent of duty, then, the manufacturer shall also be liable to pay penalty in te....