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2019 (5) TMI 461 - AT - Central ExciseNon- reversal of CENVAT credit taken previously on capital goods - packing and levelling Machines - introduction of compounded levy scheme w.e.f. 27-02-2010 - Rule 5(3A) of the CCR, 2004 - suppression of facts or not - HELD THAT:- A bare perusal of Rule 16, sub Rule 1 & 7 would make it clear that no CENVAT credit on capital goods can be availed after 8th March, 2010 and no other provision of CENVAT Credit Rule 2004 shall apply in relation to notified goods. If CENVAT credit is not permitted to be availed on capital goods after notified dates and CENVAT credit Rule 2004 will not be applicable in relation to notified goods, which in the present case means manufacturing tobacco, it cannot be said that without an express provision, whatever credit was availed for old and unused machines are to be refunded by applying provision of CENVAT credit rules 2004. Audit - suppression of facts or not - HELD THAT:- EA 2000 audit was therefore held to be participative audit. Likewise CERA audit is conducted by the Comptroller and Auditor General of India in respect of receipt and expenditure of the Government of India. It also discharges revenue audit which covers central excise, service tax and customs laws during which time the assesses were examined by CERA audit party to point out the deficiencies, leakage of revenue and non recoveries of dues by the Central Excise Department - It cannot be said that only because audit party had found some credit availed as inadmissible, suppression of fact is made out. Further it is not established that appellant had any malafide intention to suppress its duty liability from the department. Appeal allowed - decided in favor of appellant.
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