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2016 (11) TMI 1130 - AT - Central ExciseUtilisation of CENVAT credit account - agriculture submersible pumps - Held that: - There is no dispute of the fact that the entire amount collected has been deposited with the Dept,.albeit by debiting their CENVAT Credit account and the said fact has been acknowledged in the show cause Notice as well as in the impugned order. The grievance of the department is that the excess amount paid by debiting CENVAT Credit amount, instead of availing the exemption, is recoverable from under Section 11D of CEA,1944. As submitted by the Ld. Advocate, the issue is squarely covered by the judgment of Hon’ble Rajasthan High Court in the case of UOI Vs Shivam Metals [2013 (6) TMI 145 - RAJASTHAN HIGH COURT] where it was held that Recovery order issued by the Department on the basis of Section 11D of the Act was absolutely illegal and is liable to be quashed. Appeal allowed - decided in favor of assessee.
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