2018 (7) TMI 1264 – CESTAT NEW DELHI – TMI – CENVAT Credit – duty paying documents – supplementary invoices – Held that:- There is no element of fraud and suppression on the part of the appellant. The issue herein is recurring in nature – the appellant is entitled to take CENVAT credit on the supplementary invoices in question – Appeal allowed – decided in favor of appellant. – Excise Appeal No. 50308/2018 – FINAL ORDER NO. 52486/2018 – Dated:- 3-7-2018 – HON BLE SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) And HON BLE SHRI C.L. M AHAR, MEMBER (TECHNICAL) For the Petitioner : Shri Bipin Garg, Advocate For the Respondent : Shri N.R. Shaima, DR ORDER Per Anil Choudhary: The issue involved in this appeal relates to objection by Revenue on taking of cenvat credit on the supplementary invoices, raised by M/s. South Eastern Coalfields Ltd., for supply of coal made to the appellant. 2. Coal is one of the important input of the appellant used in the manufacture of cement and cement clinker. The bri
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in terms of Rule 9(1) (b) of the CCR, 2004.Accordingly, a show cause notice No.42/Commr/CEX/REWA/2015-16 dated 3.7.2015 was issued to the appellant and subsequently proceeding was finalized by the adjudicating authority vide order-in-original no.58/JC/CEX/JBP/2016-17 dated 28.03.2017 wherein Cenvat Credit was disallowed and ordered to recover the same along with interest and penalty. 4. Subsequently, Revenue issued another show cause notice on the ground that under the provisions of Rule 9(1)(b) of CCR 2004, the appellant is not entitled to the cenvat credit taken on the supplementary invoices as it appears that supplier /manufacturing company/SECL have short paid duty earlier and did not include the value of the clearances on stowing charges, clean energy cess and transit fee, MPGATSVA, etc. received from buyers in connection with sale of coal in the transaction value at the time of issuing their original invoices to the noticee, but subsequently, they raised supplementary invoices t
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connected matter of South Eastern Coalfields Ltd. in Appeal No.52023-52026/2014-DB dated 3.4.2017 vide Final Order No.52723-52726/2017 dated 3.4.2017, taking notice of pendency of similar matter before the Hon ble Supreme Court in the case of South Eastern Coal Fields Ltd. and ors. and also other cases, referred to in the above case, disposed of the appeal of the South Eastern Coal Fields Ltd., granting liberty to them to come again after having final verdict from the Hon ble Supreme Court. Moreover, we are satisfied that there is no element of fraud and suppression on the part of the appellant. The issue herein is recurring in nature. Accordingly, we allow this appeal and hold that the appellant is entitled to take cenvat credit on the supplementary invoices in question. Thus, the appeal is allowed with consequential relief to the appellant. [ Order dictated & pronounced in open court ] – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia –
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