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2015 (10) TMI 1205 - AT - Central ExciseDenial of CENVAT Credit - Credit taken on invalid documents - Held that:- On perusal of the adjudication order, I am unable to accept the findings of the Commissioner (Appeals). It is seen from the challan dated 11.11.2008 that the merchant exporter M/s Ram Ratna international paid the duty for non- fulfillment of the export obligation of 6108.48 kgs of import material. The appellant availed the credit of ₹ 3,25,540.00 on additional payment of duty by the merchant exporter for non-fulfillment of the export obligation on the inputs received by them. Thus, it does not amount to availment of the Cenvat Credit twice. The appellant is eligible to avail the credit on the basis of the challans authorized by the customs, as held by the Tribunal in the case of Commissioner of Central Excise, Mumbai-II vs Hindustan Composites Ltd. [2004 (3) TMI 637 - CESTAT, MUMBAI] - impugned order passed by the Commissioner (Appeals) is set-aside - Decided in favour of assessee.
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