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2014 (4) TMI 190 - AT - Central ExciseDenial of CENVAT Credit - Availment on the basis of supplementary invoices - Commissioner allowed credit - Held that:- there is no dispute that M/s Maruti Udyog Ltd. had earlier imported the goods under EPCG scheme without payment of duty. The duty became payable subsequently as M/s Maruti Udyog Ltd. could not fulfil the export obligation. Accordingly duty was paid by M/s Maruti Udyog Ltd. in March, 2002 by way of supplementary invoices on the basis of which the respondents has availed the credit. From the said facts, it can be reasonable concluded that there was no suppression, fraud, misstatement etc. with an intent to evade duty. As such the exception carved out in Rule 7(1)(b) is not available in the present case. In the absence of the same, the supplementary invoices raised by M/s Maruti Udyog Ltd. have to be held as eligible document for the purpose of availment of credit - show cause notice was raised on the sole ground that the respondents are not owners of the said capital goods and as such the availment of credit was not justified - Following decision of Maruti Udyog Ltd. [2003 (10) TMI 166 - CESTAT, NEW DELHI] and Pepsi Foods Ltd. reported as [2010 (2) TMI 608 - PUNJAB & HARYANA HIGH COURT] and SGS India P. Ltd. reported as [2011 (3) TMI 759 - CESTAT, MUMBAI] - Decided against Revenue.
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