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2009 (11) TMI 323 - CESTAT, CHENNAICenvat Credit- Supplementary invoice- the appeal against the order of the Commissioner (Appeals) upholding the confirmation of demand and interest and reducing penalty to Rs. 10,000/-. The demand arises as a result of holding that the assessees are not entitled to take Cenvat credit paid under supplementary invoice issued by a manufacturer of inputs for the reason that the additional amount became recoverable by reason of suppression of facts with intention to evade payment of duty. - held that- the assessee cannot be held to be guilty of clandestine clearance of ‘dough’ cannot be accepted as it is not relevant for the purpose of deciding whether the assessees removed ‘dough’ clandestinely from one unit of theirs to another, which fact has been admitted by them before the Settlement Commission. In view of the above, I uphold the impugned order and reject the appeal.
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