TaxTMI 
TaxTMI 
2026 (9) TMI 949
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....he disallowed CENVAT credit of Rs.6,51,22,158/- availed by the appellant on the strength of supplementary invoices issued by M/s South Eastern Coalfields Limited and ordered its recovery from the appellant under rule 14 of the CENVAT Credit Rules, 2004 [CCR] read with section 11A(4) of the Central Excise Act, 1944 [Act] along with interest under rule 14 of CCR read with section 11AA of the Act and imposed and equal amount as penalty under rule 15 (2) of CCR read with section 11AC of the Act. 2. The short point of dispute is whether or not the appellant was entitled to CENVAT credit on the strength of supplementary invoices issued by its suppliers M/s South Eastern Coalfields under rule 9 (1)(b) of the CCR which reads as follows: ....
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....on account of non-levy or short levy by reason of fraud, collusion of any willful mis-statement or suppression of facts or contravention of any provisions of the excisable act, Customs Act or the rules made thereunder with intent to evade payment of duty. 4. The supplementary invoices in this case were issued by M/s South Eastern Coalfields, Chhattisgarh who had supplied coal to the appellant. M/s South Eastern Coalfields Limited [SCCL] while paying the central excise duty, had excluded certain amounts such as royalty, entry tax, forest transit fees, etc. treating them as taxes and hence not includable in the assessable value for the purpose of determining central excise duty. Later, on the matter being disputed, SSCL paid the differenti....
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....4 of the Cenvat Credit Rules, 2004 read with Section 11AA of the Central Excise Act, 1944. I held accordingly." 6. Learned counsel for the appellant submits that the SCCL itself had filed several appeals against the confirmation of demand of central excise duty on the disputed amounts and they were decided by Final Order No. 50227-50256 of 2026 dated 06.02.2026 in Excise Appeal No. 56177 of 2013 and others. This Tribunal held that SCCL had not short paid duty by reason of fraud or collusion of willful misstatement and for that reason set aside the demand for extended period of limitation and also penalty under section 11AC of the Act. Learned counsel produced a copy of the order. 7. After examining the Final Order of this Tribunal in ....