Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 760 - AT - Central ExciseDenial of CENVAT credit u/r 9(10(b) of the CENVAT Credit Rules, 2004 - payment of duty on detection of the fact of under-valuation of imported goods - amount paid by reason of fraud, collusion, suppression of facts with the intention to evade payment of duty - whether denial of CENVAT credit on the ground that the non-levy or short levy of duty was occasioned by fraud, collision, wilful mis-statement, which falls under the restricted provisions of Rule 9(1)(b) of CENVAT Credit Rules, 2004 justified? - Held that: - the decision in the case of BOSCH CHASSIS SYSTEMS INDIA LTD. Versus CCE., DELHI-III, GURGAON [2008 (9) TMI 106 - CESTAT NEW DELHI] relied upon where it was held that mere filing of application before Settlement Commission for waiver of interest, penalty and immunity from prosecution and suo motu payment of duty, not amounts to admission of guilt, fraud, collusion etc. Since the appellant himself paid the differential duty into the Govt. exchequer and availed the CENVAT credit on the strength of the challans duly certified by the DRI officials, the restriction provided in Rule 9(1)(b) is not applicable and the appellant is eligible to avail the CENVAT credit - appeal allowed - decided in favor of appellant.
|