2024 (1) TMI 79

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....r whereby he rejected the appellant's appeal and upheld the order- in-original OIO dated 20.5.2020 passed by the Additional Commissioner. 2. We have heard learned counsel for the appellant and learned authorised representative for the Revenue and perused the records. 3. The appellant manufactures pharmaceuticals and is registered with the Central Excise Department. It avails Cenvat credit on the inputs and input services which it uses to manufacture its final products. It procured some of its inputs from its related party, M/s. Silicon Life Sciences (P) Ltd Silicon., Vishakapatnam and availed Cenvat credit on the invoices. Silicon was advised by the central excise officers that the inputs which it had supplied to the appellant have to be ....

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....ittedly been paid by M/s. Silicon on being pointed out by the Department. Thus, the additional duty so paid by M/s. Silicon as per supplementary invoices, appears to have been a result of non-levy of the duty by reason of wilful misstatement or suppression of facts and contravention of provisions of the Excise Act pertaining to payment of duty with intent to evade payment of duty..... It follows that the credit taken by the assessee is erroneous and is required to be recovered by invoking the provisions of Rule 14 of Cenvat Credit Rules, 2004...." 5. The appellant resisted the proposals in the SCN but they were confirmed by the original authority and such confirmation was upheld by the impugned order. Cenvat credit has been denied to the a....