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2009 (6) TMI 534 - AT - Central ExciseDemand- supplementary invoice- the appellants are manufacturers of Iron Ore Pellets and the appellants are clearing the same on payment of duty after availment of Cenvat credit on inputs as well as capital goods. The appellants are clearing their final products to their sister concern on payment of duty by following the provisions of Rule 8 of the Central Excise (Valuation) Rules, 2000 for valuation of the goods cleared. On scrutiny of the said monthly returns, Revenue authorities felt that during the period April 2006 to August, 2006, the appellant did not have sufficient balance to debit this amount. Hence, it appeared that the Cenvat credit accrued by them during the month of November, 2006 cannot be utilized by them for discharge of duty liability on the supplementary invoices raised. Coming to such a conclusion a Show Cause Notice was issued for the demand of differential. The Adjudicating Authority confirmed the differential duty, confirmed the demand. Held that- the impugned order is not sustainable and is liable to be set aside and we do so. The impugned order is set aside and the appeal is allowed with consequential relief, if any.
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