9911796707
TMI Blog2012 (5) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... amount equal to duty has been imposed as penalty on the appellant's firm, a penalty of Rs. 25,000/- was also imposed on Shri Prasanna S. Hatolkar, Deputy Manager of the appellant Company. 2. This is a second round of litigation. In the earlier round this Tribunal allowed the appeals of the appellants vide Order No. A/478 - 479/III/SMC/WZB/06 dated 27.1.2006 holding that the appeals are squarely covered in favour of the appellants and set aside the impugned order. Against the order of this Tribunal, the Revenue preferred an appeal before the Hon'ble High Court of Bombay and the Hon'ble High Court vide Order dated 7th December, 2007 remanded the matter back to this Tribunal for fresh hearing, hence today these appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antity of cracked ammonia gas lifted by the appellants of short of the average monthly off take the appellants shall pay compensation to the supplier for short lifted quantity by paying 16% of the applicable basic price of cracked ammonia gas price as per the agreement. During the period from September, 2007 to October, 2001 the appellants failed to lift a minimum quantity of cracked ammonia gas as per agreement, therefore, as per Clause 2.3 of the agreement supplementary invoices were raised on which M/s Inox Air Products Ltd. paid duty and on the strength of these invoices, the appellants took CENVAT credit. The allegation against the appellants is that against these supplementary invoices the appellants have not received any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces are duty paid. Therefore, the appellants are entitled for CENVAT credit which they have rightly claimed. Therefore, the show-cause notice is required to be set aside. He further supplemented that the appellants have taken the credit on the strength of the duty invoice which is basic requirement as per law if duties are not required to paid at the end of supplier the appellants cannot be denied to take the credit as they have taken the credit on duty paid invoice. To support this contention he relied on the Judgements in the CCE & Customs v. MDS Switchgear Ltd., - 2008 (229) ELT 485 (SC), Owens Built Ltd. v. CCE Pune - 1998 (101) ELT 642 (Tri.) and Eveready Industries India Ltd. v. CCE Allahabad - 2000 (120) ELT 379 (Tri.). T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have taken the credit. Therefore, he strongly supported the impugned order. 6. Heard both the sides. 7. On careful examination of the submissions made by both the sides I find that the only dispute is that whether the appellants are entitled to take CENVAT credit on the strength of supplementary invoices which has been raised on them by their supplier as per the agreement or not? On perusal of the agreement, I find that while fixing the price, there was an agreement between the supplier and the appellants that a minimum quantity of cracked ammonia gas will have to be lifted on a price so fixed but there was further a clause that if the appellants failed to lift the required quantity, the price of the cracked ammonia gas w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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