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2011 (1) TMI 623 - AT - Central ExciseConfiscation - Invoice were issued at earlier date of dispatched of the goods - Investigations conducted by the department indicated that the goods had been received from Ludhiana depot of ESL and not from their factory at Hazira, while the invoices covering the goods had been issued by the factory of ESL at Hazira - Cenvat credit amounting to Rs. 7,32,490/- had been taken on the basis of original copies of the invoices issued by ESL - Held that: the credit amounting to Rs. 7,32,490/- taken on the original copy of the invoice has been rightly denied and there is no infirmity in the impugned order of the Commissioner (Appeals) upholding the denial of credit and confirmation of its demand Regarding credit of Rs. 30,22,774 - If the appellant had received the goods directly from Hazira factory at Ludhiana under their invoices, there would have been no dispute about the cenvat credit on the basis of the invoices issued by the Hazira factory of ESL - Non-issue of invoices by the Ludhiana depot of Essar under Rule 57GG is only a minor technicality for which the Cenvat credit cannot be denied when neither authenticity of the invoices issued by the Hazira factory of the ESL to the appellants is disputed nor the receipt of the goods covered under those invoices by the appellants is disputed - Decided in favor of the assessee Regarding interest and penalty - appellants would be liable for interest under Rule 12 of the Cenvat Credit Rules read with Section 11AB of the Central Excise Act, 1944 on the demand of Cenvat credit of Rs. 7,32,490 - since this credit has been wrongly taken, the appellants would be liable for penalty and accordingly, the order-in-original imposing penalty on this count is restored - Decided against the assessee
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