TMI Blog2013 (11) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... es in the name of other units, Department has every right to ask the appellant to justify the receipt of the inputs/ capital goods in the factory and its use in the factory of the appellant. Under Rule 9(5) of the CENVAT Credit Rules, 2004, the onus is on the appellant to take appropriate care and satisfy himself properly regarding admissibility of credit before taking the credit - receipt of goods in the factory premises of the appellant has not been established by the appellant – thus, CENVAT Credit has been correctly denied as its receipt and use in the factory of the appellant is not established – Decided against Assessee. Penalty under Rule 15(2) of CENVAT Credit Rules, 2004, r.w Section 11AC of the Central Excise Act, 1944 and u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as inputs, availed credit on the basis of invoices which are in the name of appellant s other units and also availed excess credit over and above the admissible credit. 2. Shri Rahul Gajera (Adv.), appearing on behalf of the appellant argued that appellant has got five units at different locations and it does not matter to which unit the CENVAT Credit taking document pertains. It was also argued that out of total CENVAT Credit of Rs.8,62,554/- claimed, an amount of Rs.6,52,095/- is pertaining to capital goods and credit was taken as inputs in the present Unit-I when capital goods pertaining to their Unit-II and Unit-IV. That since the entire inputs or capital goods were used in relation to manufacture of their finished goods in their pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT Credit on the basis of extra copy of the invoice as well as on the basis of invoices wherein consignee is other than of assessee i.e. M/s IDMC Ltd., Unit-I, Anand. ii) Availment of CENVAT Credit on the basis of Original Invoice, but no documents regarding receipt of the materials in the factory. They availed credit without having any valid duty paying documents i.e. the document based on which the credit taken is not available. iii) Availment of CENVAT Credit on capital goods as inputs. iv) Availment of CENVAT Credit on the invoices which are in the name of other unit of M/s IDMC Ltd. v) Availment of excess CENVAT Credit including education cess thereon over and above admissible to them. 4.1 To counter the above allegations, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case laws relied upon by the appellant are thus not applicable to the facts and circumstances of this case. Appeal of the appellant to this extent is rejected. 5. So far as imposition of penalty under Rule 15(2) of CENVAT Credit Rules, 2004, read with Section 11AC of Central Excise Act, 1944, is concerned, appellant has argued that there was no mis-statement and suppression on their part with intention to evade any duty. It has also been argued that since the entire inadmissible CENVAT Credit has been paid as soon as the same was pointed out by the Department, therefore, no penalty is attracted in this case in view of the relied upon judgments mentioned in Para 2.1 above. It is seen that CENVAT Credit taken by the appellant was reversed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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