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TMI Blog2015 (10) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent : Shri M S Negi Authorized Representative (DR) ORDER Per: Rakesh Kumar: The appellant are manufacturer of sponge iron. One of the inputs used for manufacture of sponge iron is coal which they either import or they purchased from Coal India Ltd. The period of dispute in this case is from 1/3/11 to 23/3/11. Exemption Notification No. 63/95-CE dated 16/3/95 exempted unconditiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit and with Cenvat credit respectively, the exemption Notification No. 63/95-CE dated 16/3/95 extending full duty exemption without any condition in respect of the coal produced in the mines were also inforce. The Department was of the view that during the period from 01/3/11 to 23/3/11 no duty was payable by Coal India Ltd. in respect of the coal produced by them and whatever amount was p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Drolia Electrosteels Pvt. Ltd. vs CCE & ST, Raipur wherein an identical issue was involved, vide final order No. 58633/2013-SM (BR) dated 12/12/2013 has set aside the Cenvat Credit demands on the ground that it is well settled law that the assessments made at the supplier's end cannot be opened at the recipient end and the recipient of the goods cannot be denied the Cenvat credit by re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 95 and at the same time duty @ 1% adv. has been imposed by Notification No. 1/11-CE subject to condition that no Cenvat credit is taken and duty @5% has been imposed under Notification No. 2/11-CE with Cenvat credit. The Department taking the view that since during the period of dispute, the coal supplied to the appellant Coal India Ltd. was full exempt and, therefore, no duty ought to have been p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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