TMI Blog2013 (7) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... been duly accepted by the department – Held that:- Once the duty was duly discharged and accepted by the department, CENVAT Credit cannot be denied on the input Silico Manganese The decision of the Tribunal in the instant case gets support from the decisions in cases Commissioner of Central Ex. & Cus., Surat-III vs. Creative Enterprises [2008 (7) TMI 311 - GUJARAT HIGH COURT], followed by the M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of penalty imposed under rule 15(2) of CENVAT Credit Rules, read with section 11AC of the Central Excise Act, 1944. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Silico Manganese falling under chapter sub-heading 72023000 of CETA, 1985. During the period June, 2008 to August, 2008 they have received Silico Manganese in un-processed form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT Credit cannot be denied on the input Silico Manganese. In support of his submission he has referred to the judgement of Hon'ble Gujarat High Court in the case of Commissioner of Central Ex. Cus., Surat-III vs. Creative Enterprises - 2009 (235) ELT 785(Guj.) which was followed by the Mumbai Bench of this Tribunal in the case of Brom Chem (India) Pvt. Ltd. vs. CCE, Belapur and also the judgem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. We find that in similar circumstances Mumbai Bench of this Tribunal in the case of Brom Chem (India) Pvt. Ltd. (supra) relying upon the decision of Hon'ble Gujarat High Court in the case of Creative Enterprises has allowed the stay petitions. Also, the Hon'ble Delhi High Court had also allowed stay application in identical circumstances in A One Laminator's case. Thus, the applicant has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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