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2018 (8) TMI 448 - AT - Central ExciseCENVAT Credit - duty paying invoices - supplementary invoices, raised by M/s. South Eastern Coalfields Ltd., for supply of coal - Rule 9(1)(b) of CCR 2004 - matter pending adjudication - Held that:- Tribunal in connected matter of South Eastern Coalfield Ltd. in Appeal No.52023-52026/2014-DB dated 3.4.2017 vide Final Order No.52723-52726/2017 dated 3.4.2017, taking notice of pendency of similar matter before the Hon’ble Supreme Court in the case of South Eastern Coal Fields Ltd. and ors. and also other cases, referred to in the above case, disposed of the appeal of the South Eastern Coal Fields Ltd., granting liberty to them to come again after having final verdict from the Hon’ble Supreme Court. The appellant is entitled to take cenvat credit on the supplementary invoices in question - There is no element of fraud and suppression on the part of the appellant. The issue herein is recurring in nature - appeal allowed - decided in favor of appellant.
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