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2018 (2) TMI 211 - AT - Central ExciseRecovery of amount by the appellant - Revenue entertained a view that the appellants have collected an amount representing Central Excise duty and the said amount should be deposited with the Government in terms of Section 11 D of the Central Excise Act, 1944 - appellant's case is that they have recovered the amount reversed in terms of Rule 6 (3) (b) from the buyer. This cannot be considered as recovery of amount representing Central Excise duty attracting the provisions of Section 11 D. Held that: - though the clearance documents mentions the amount as CENVAT (BED), it is clearly endorsed that the amount is towards amount payable on exempted products steam in terms of Rule 6 (3) (b). This makes it clear that the appellant passed on the burden of their reversal of the amount in terms of CCR, 2002 to the buyers - The amount of 8% already reversed as per the CENVAT Credit Rules cannot be demanded under Section 11 D, even if the same is collected from the buyers, as per the invoices. Appeal allowed.
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