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2014 (12) TMI 276 - CESTAT CHENNAICenvat credit - duty paying documents not in the name of appellants - appellants submits that the appellant received duty paid goods for repair, recondition under Rule 16 of the Central Excise Rules. - Penalty u/s 11AC - Held that:- Appellant received duty paid goods in their factory for being remade, reconditioned under Rule 16 of the CCR 2002. it is seen that the appellant availed credit on the basis of invoices issued by M/s. Volvo India Pvt. Ltd. consigned to M/s. Nav Bharat Corporation. Admittedly, these invoices are not prescribed under Rule 7 (1) (a) of the CCR 2002 - The second part of the Rule 16 clearly stipulates that the duty paid goods should be received by the appellant and appellant shall be entitled to take cenvat credit under CCR 2002. So they are eligible to avail the credit on the basis of documents as prescribed under CCR 2002. As already stated, the invoices in question are not in the name of the appellant under Rule 7 of CCR and therefore the appellants are not eligible to avail the said credit. Appellant informed that their customer, M/s.Nav Bharat Corporation sent duty paid Trailers to remake and convert for required model. It is also stated that as per Rule 16 of the said Rules, they proposed to bring the duty paid trailers along with the documentary evidence for the duty payment and carry out modifications for converting the trailers as per customer's requirement and return back on payment of duty for the full value of remade trailers. The said letter is silent that the appellant availed credit on the basis of invoices of M/s.Volvo India Pvt. Ltd. It is a clear case that the appellants deliberately suppressed the name of M/s.Volvo India Pvt. Ltd. in their letter to evade payment of duty and extended period of limitation would be applicable. No reason to interfere with the order of Commissioner (Appeals) - Decided against assessee.
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