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2019 (3) TMI 1278 - AT - Central ExciseCENVAT Credit - duty paying documents - some of the invoices which are not valid document - credit on imported coal availed for which no invoices / Bill of Entry was produced - Held that:- The denial of CENVAT credit on TMT bars is not justified because the said items were used in the factory in relation to the manufacture of final products and the Revenue has failed to bring any material on record to show that it has been used for any civil construction. Further this credit pertains to the period prior to 01/04/2011 when such credit was admissible - credit allowed. CENVAT Credit - Clean energy cess - Held that:- In view of the decision of the Tribunal in the case of Ramco Cements Ltd. [2018 (10) TMI 10 - CESTAT BANGALORE], the appellant is entitled to CENVAT credit on Clean Energy Cess which is paid as duty of excise - further, credit of BCD and Customs cess was availed only by mistake and not with intention to evade payment of duty. Therefore to that extent, the appellants are not liable for payment of penalty. Demand of Interest - Held that:- In view of the decision of Karnataka High Court in the case of Bill Forge Pvt. Ltd. [2011 (4) TMI 969 - KARNATAKA HIGH COURT], appellant is not liable to pay interest, if he has availed the credit and not utilized the same - But in the present case, the appellant has reversed the CENVAT credit irregularly availed and has also paid ₹ 5 lakhs in cash. These facts need to be verified by the original authority as to whether the appellant had got sufficient balance in their CENVAT account - matter on remand. Appeal allowed in part and part matter on remand.
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