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2018 (8) TMI 234 - AT - Central ExciseCENVAT Credit - duty paying invoices - credit availed on the basis of supplementary invoices issued by M/s. SECL - suppression of facts or not? - Rule 9 (1) (b) OF Cenvat Credit Rules - Held that:- No doubt, it is apparent on record that the show cause notice to M/s. SECL is prior event than the appellant availing the credit on supplementary invoices issued by the said M/s. SECL but the simultaneous fact remains is that the demand against M/s. SECL vide said show cause notice is still under challenge and is pending adjudication before the Hon’ble Apex Court. It is clear to hold that the issue of wrong availment on part of M/s.SECL is still a debatable issue. In such circumstances, the ascertainment on part of the appellant as is required under Rule 9 (1) (b) of Cenvat Credit Rules cannot be held to have been an act of suppression. Appeal allowed - decided in favor of appellant.
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