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2022 (7) TMI 572 - AT - Central ExciseRecovery of CENVAT Credit alongwith interest and penalty - Wrongful availment of CENVAT credit - invalid documents under Rule 16(1) of Central Excise Rules, 2002 - transformers originally cleared by the appellant on payment of duty and subsequently received back for repairs etc. - to be treated as inputs or not - HELD THAT:- The amounts so paid by the Appellant in terms of Rule 16 (2) were undisputedly paid by the appellant at the time of removal of goods from their factory and there is no delay in making the payment from the due date - In the present case there is no delay in payments that were required to be made as per rule 16 (2), and if there was no delay in making the payments of the amount due, the demand for interest cannot be sustained for what so ever reason. Reliance placed in the case of HITESH PLASTIC PVT. LTD. VERSUS COMMISSIONER OF C. EX. & CUS., VAPI [2009 (3) TMI 337 - CESTAT, AHMEDABAD] where it was held that Admittedly, the goods stand returned in the present case and the appellant would be entitled to the credit, in terms of the said rules. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellants. The view expressed in the decisions also supports the stand of the appellant that they could have followed the procedure as prescribed by Rule 16 (1) on the basis of triplicate copy of their own invoices, the view as expressed by the Commissioner in the impugned order. Appeal allowed - decided in favor of appellant.
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