9911796707
TMI Blog2014 (11) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee was required to pay duty for the first fortnight of the month by 20th of that month and for the second fortnight of the month, other than the month of March, by 5th of the succeeding month. In terms of Rule 57AB (1B) of the Central Excise Rules, 1944 while paying duty in terms of Rule 173G (1) the Cenvat credit shall be utilized only to the extent such credit is available on the 15th day of a month for payment of duty relating to the first fortnight of the month of the last date of the month for payment of duty relating to second fortnight of the month. The allegation against the appellant is that while the appellant paid the duty for the first fortnight of August 2000 by utilizing the Cenvat credit of Rs. 9,67,124/-, as on 15/08/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l goods Cenvat credit is also taking into account and that in view of this there was no short payment, but this plea was not accepted. 1.4 On appeals being filed to Commissioner (Appeals) against both the orders, the Commissioner (Appeals) by a common order-in-appeal No. 54-55/APPL/BPL/2005 dated 28/08/05 upheld the Additional Commissioners order except for reducing the penalty. Against these orders of the Commissioner (Appeals), these two appeals have been filed. 2. Heard both the sides. 3. Shri Amit Jain, Advocate, the learned Counsel for the appellant, pleaded that during the period of dispute, the appellants were maintaining separate Cenvat credit registers for inputs and capital goods, that total Cenvat credit in respect of inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellant were also availing capital goods Cenvat credit in addition to the input duty Cenvat credit goods. While the account of input duty Cenvat credit was being maintained in RG-23A Pt. I and Pt. II register, the account of the capital goods Cenvat credit was being maintained in RG-23C I and II register. From the chart given in para 6 of the impugned order, it is seen that while in case of Unit - I, the total Cenvat credit including the capital goods Cenvat credit available as on 15/08/2000 and 31/08/2000 was Rs. 1,11,09,202/- and Rs. 1,28,68,887/- respectively, the utilization of Cenvat credit for payment of duty on these dates was Rs. 9,67,124/- and Rs. 33,00,407/- respectively and Cenvat credit available was much more than the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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