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2014 (11) TMI 869 - AT - Central ExciseCenvat credit - short payment by utilizing more credit than the credit available - Held that:- During the period of dispute, the appellant were also availing capital goods Cenvat credit in addition to the input duty Cenvat credit goods. While the account of input duty Cenvat credit was being maintained in RG-23A Pt. I and Pt. II register, the account of the capital goods Cenvat credit was being maintained in RG-23C I and II register. From the chart given in para 6 of the impugned order, it is seen that while in case of Unit - I, the total Cenvat credit including the capital goods Cenvat credit available as on 15/08/2000 and 31/08/2000 was ₹ 1,11,09,202/- and ₹ 1,28,68,887/- respectively, the utilization of Cenvat credit for payment of duty on these dates was ₹ 9,67,124/- and ₹ 33,00,407/- respectively and Cenvat credit available was much more than the amount which was utilized for payment of duty and as such it cannot be said that there was short payment of duty. Just because the debit entry of the duty paid was made in RG-23A Pt. II register, it cannot be inferred that the appellant had short paid the duty. Similarly, in respect of Unit - II, the total Cenvat credit including capital goods Cenvat credit available as on 15/08/2000 and 31/08/2000 was ₹ 55,11,200/- and ₹ 48,92,898/- respectively while the utilization of the credit for payment of duty was ₹ 41,77,000/- and ₹ 39,66,325/- and thus the total credit available on both the dates was much more than the credit utilized for duty payment. In this unit also the debit entry for the full amount was made only in RG-23A Pt. II register and from this, it cannot be concluded that the duty had been short paid. The impugned order, therefore, is not sustainable - Decided in favour of assessee.
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