TMI Blog2014 (2) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... s not alleged or anything on record that the CENVAT credit in question was wrongly taken contrary to the provision such as non receipts of the input, documents are fake, duty payment on input is in dispute, input not used in the manufacture etc. So long such disputes do not exist, the CENVAT credit availed is as per the provision of CENVAT Credit Rules, 2004 and therefore neither said CENVAT credit can be disallowed nor provision of unjust enrichment is applicable in the present case - Decided in favour of assessee. - Appeal No.E/13093/2013-SM - Order No. A/10097/2014 - Dated:- 10-1-2014 - MR. M.V. RAVINDRAN, J. For the Appellant : Shri Rakesh Jain, Adv. For the Respondent : Shri K. Sivakumar, Addl.Commissioner (A.R.) JUDGE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard both sides and perused the records. 4. The Appeals are listed for stay. However I find that the issue can be taken up for final disposal itself. Thus with the consent of both the parties, I proceed to decide the appeal itself. 5. I find that the appellant had cleared goods to KASEZ and applied for refund of Central excise duty thereupon to the Development Commissioner. As a condition to get the refund of such terminal excise duty, the appellant debited the amount of CENVAT credit availed on the inputs. Later on the Appellant withdrew their claim for refund of terminal excise duty and availed suo moto credit which was debited by them. I find that the issue in no more res integra in the light of the judgment of this Tribunal in cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This is a case of availment of CENVAT credit legitimately eligible to the appellant in terms of CENVAT credit Rules, 2004. The revenue has not alleged or anything on record that the CENVAT credit in question was wrongly taken contrary to the provision such as non receipts of the input, documents are fake, duty payment on input is in dispute, input not used in the manufacture etc. So long such disputes do not exist, the CENVAT credit availed is as per the provision of CENVAT Credit Rules, 2004 and therefore neither said CENVAT credit can be disallowed nor provision of unjust enrichment is applicable in the present case. Thus both the judgments relied upon by the revenue are clearly distinguished and ratio of the same is not applicable. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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