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The Commissioner of Central Excise Versus M/s Spic Pharmaceuticals Division, Customs, Excise And Service Tax Appellate Tribunal

Contravention of the provisions of Rule 57 G - Availment of MODVAT Credit - Whether Modvat Credit can be allowed to the buyers based on the invoices of the suppliers showing particulars of duty, though in reality no duty was admittedly paid on the goods by the suppliers - Held that:- CESTAT failed to take note of the fact that there is an admission by the first respondent/assessee in their letter dated 26.09.2000 that on verification, it has been found that no duty had been paid by the M/s.India .....

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2007 - Dated:- 9-7-2015 - R. Sudhakar And K. B. K. Vasuki, JJ. For the Petitioner : Mr V Sundareswaran, Standing Counsel For the Respondent : None JUDGMENT ( Judgment of the Court was delivered by R. Sudhakar, J.) The Revenue is on appeal as against the order of the Customs, Excise and Service Tax Appellate Tribunal (hereinafter called as CESTAT) dated 03.02.2006 raising the following substantial question of law:- "Whether Modvat Credit can be allowed to the buyers based on the invoices of .....

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puts and Capital Goods. 4. The assessee had availed Modvat credit to the tune of ₹ 2,47,406/- on the goods under 36 invoices issued by M/s.Indian Oil Corporation Limited, Chennai. The goods received by the assessee were customs duty paid goods and Central Excise duty was not paid on them. Thus, on account of the contravention of the provisions of Rule 57 G inasmuch as the assessee had availed modvat credit on which no duty had been paid, a show cause notice under O.C.No.1235/99 dated 06.05 .....

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it against the duplicate copies of invoices issued by M/s.Indian Oil Corporation Limited, Chennai wherein Excise duty had been charged @ 15% advalorem for the furnace oil supplied to them and the payment was also made to them including the excise duty amount; that they had availed modvat credit against the payment of excise duty which was collected from them by the supplier M/s.Indian Oil Corporation Limited and that therefore there was no reason to deny duty credit availed by them. Therefore, t .....

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ver, the duty had not been paid by them in their P.L.A., and that therefore they had expunged the said credit of ₹ 2,47,406/- as per the details given in Show Cause Notice No.26/99 dated 06.05.99 vide their Part II Serial No.980 in RG23A and requested to drop the proceedings. 7. However, the Adjudicating Authority passed the order dated 27.10.2000 confirming the contravention alleged in the show cause notice, thereby, disallowing the credit of ₹ 2,47,406/- under Rule 57 I of Central .....

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ontention raised and in the light of above referred to decision, allowed the appeal and set aside the order of the lower authority and vacating the penalty too. 9. Aggrieved by the same, the Department preferred appeal before the Customs, Excise and Service Tax Appellate Tribunal and distinguished the case of R.S.Industries Vs. CCE, New Delhi (supra) that duty had been subsequently recovered from the input-supplier unlike in the instant case and the assessee herein had taken input-duty credit on .....

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