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2009 (8) TMI 94 - AT - Central ExciseCenvat - Inputs - Payment of duty by supplier-manufacturer pursuant to adjudication of evasion - MRL had cleared kerosene during the period 1-3-1994 to 2-7-96 without paying full duty due by suppression of material facts. MRL paid the differential duty consequent on adjudication of allegation of evasion of duty on kerosene during 1999. MRL was issued a 57E certificate for an amount of Rs. 28,11,630/- on 25-11-1999. TPL took credit of the above amount on 20-1-2000. The certificate in question was withdrawn by the jurisdictional range Superintendent who had issued the same. After due process of law, the Assistant Commissioner of Central Excise, 'B' Division, Chennai passed an order denying TPL, credit to the extent of Rs. 19,45,363/- paid on adjudication of the offence of removal of kerosene by suppression of facts by MRL. - held that - Rule 57E(3) barred availment of the differential credit by the buyer of inputs - credit denied.
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