TMI Blog2010 (1) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... aid on CR coils - That was the only mistake that the assessee took the credit in PLA instead of Cenvat credit account, and for this, demand of duty more than Rs.1 crore has been confirmed against the assessee - The Tribunal has, therefore, taken the view that it is only a minor procedural mistake on the part of the respondent assessee - The Tribunal, therefore, felt that the duty demand and imposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the learned CESTAT was right in law in holding/treating the respondent's action of taking CENVAT Credit in PLA instead of CENVAT Credit Account as mistake though the same was the breach of statutory provisions? 2. Heard Mr. Varun K Patel, learned Standing Counsel, appearing for the Revenue and perused the orders passed by the authorities below. 3. Mr. Patel submitted that during the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee of duty under Rule-19 of Cenvat Credit Rules, 2002 and subsequently diverted for use in the manufacture of CR coils for home consumption, have remained duty unpaid. Mr. Patel further submitted that this cannot be said to be a procedural lapse. This is violation of mandatory provisions and, hence, order imposing penalty for violation of statutory provisions cannot be interfered with by the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the interest, Cenvat Credit of the duty shall be available to them. 5. On being challenged this order of the Commissioner before the Tribunal, the Tribunal has observed that since the assessee has decided to clear the CR coils in the domestic market, it paid duty on HR coils used in the CR coils, but instead of taking credit in Cenvat Credit account, it took credit in PLA. There was no dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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