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2016 (1) TMI 816 - CESTAT NEW DELHI

2016 (1) TMI 816 - CESTAT NEW DELHI - TMI - Disallowance of Cenvat credit - penalty imposed equal to the said credit amount - Held that:- In the absence of any dispute about the receipt of inputs under the cover of the invoices issued by the supplier carrying duty payment details, credit availed by the recipients cannot be denied. - Decided in favour of assessee. - Excise Appeal Nos. 435-436 of 2010 - Dated:- 30-10-2015 - Sulekha Beevi CS, Member (J) and B Ravichandran, Member (T) For the Appell .....

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lhi who is a registered dealer and who supplied the inputs manufactured by M/s Satya Metals, Jammu. Officers of Central Excise, Jammu Commissionerate conducted certain inquiries regarding the eligibility of M/s Satya Metals for the concession under Notification No. 56/2002-CE dated 14/11/2002 and correctness of duty payment to the DTA clearance by the said firm which is a 100% EOU. A communication dated 30/07/2008 was sent by the Additional Commissioner, Central Excise, Jammu to the Commissioner .....

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nputs received from M/s Satya Metals, Jammu directly or through their dealers M/s All India Metal Traders, Delhi. 2. Two show cause notices dated 11/12/2008 and 29/04/2009 were issued to the appellant to recover the inadmissible credit of ₹ 2,91,64,811/- after due process the case was adjudicated by a common order. The learned Commissioner disallowed the above-mentioned Cenvat credit and imposed penalty equal to the said credit amount. Aggrieved by this order, the appellant is before us. 3 .....

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ot be a legal reason for denying the credit to the appellants. The appellant filed complete account confirming payments having already been made by them to M/s Satya Metals for copper wire purchased from them. The credit availed by them has been in strict compliance of the Cenvat Credit Rules. Learned Counsel stated that the Commissioner of Central Excise, Delhi has no jurisdiction over the supplier of inputs and has absolutely no authority to decide the eligibility or otherwise of the supplier .....

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ntended that the action of the learned Commissioner, Delhi in ordering the denial of credit to the appellant is without the basis of law. The learned Counsel further submitted that the Hon'ble High Court of Himachal Pradesh vide their order dated 31/05/2012 upheld the claim of the supplier's unit in Himachal Pradesh on the eligibility of exemption under Notification 50/2003-CE on similar set of facts. 4. The learned AR Shri R.K. Mishra reiterating the findings of the Original Authority a .....

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se a dispute regarding the eligibility of the supplier of inputs for the exemption under Notification 56/2002-CE dated 14/11/2002. The learned Commissioner in his discussion and findings observes that duty has not been discharged by M/s Satya Metals, Jammu and invoices issued by M/s Ail India Metal Traders, Delhi dealer of M/s Satya Metals, Jammu is not eligible for credit for the appellants. Strangely, learned Commissioner relied on Tribunal's order in the case of Bengal Hammer Industries ( .....

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first decided, without any jurisdiction, on the non-payment of duty by M/s Satya Metals, Jammu and there upon proceeded to deny the credit of such duty availed by the appellants. On careful perusal of the impugned order, we could not find any evidence regarding the conclusive finding of any Competent Authority of the correct jurisdiction regarding the non-payment or irregular availment of any concession by the supplier of inputs, namely, M/s Satya Metals, Jammu. As submitted by the appellant as .....

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