TMI Blog2016 (6) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... or mentioned in the monthly ER-1 returns to prove the intention to evade payment of duty of the said goods. We do not find any evidence from Revenue to support the assertion that the appellants were required to give this information in the ER-1 returns. The said ER-1 returns are not part of the relied upon documents. Furthermore, it has not been established as to which entry in ER-1 were wrong or erroneous. The Order-in-Original asserts that the appellant had not submitted the invoices on which credit has been availed to the department. However, they have not pointed out that in what provisions of law was it necessary to submit the said invoices. In fact during the said period, there is no requirement of submitting any invoices. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en issued on 4.12.2009. He argued that since the situation was revenue neutral and the sister units were entitled to take credit, there was no intention to evade payment of duty. He further argued that at any given point of time, the credit balance in PLA was far higher in account than CENVAT Credit taken. He relied on the decision of the Hon'ble Supreme Court in the case of Bombay Dying Mfg. Co. Ltd. - 2007 (215) ELT 3 (SC), wherein it was stated that CENVAT Credit taken but reversed before utilization amounts to not taking credit and hence interest is not applicable. Learned Counsel for the appellant did not contest the voluntary reversal of credit and interest thereon. 4. Learned AR relied on the impugned order. He argued that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances, it should be expected that the assessee was aware of the position through IOC. Further, the assessee having an unit at Bombay, would have been aware of the changes in the law and, therefore, it cannot come before this Court and seek indulgence on the ground of ignorance of law. 5. I have gone through the rival contentions. I find that most of the clearances without reversal of credit are to their sister manufacturing unit at Vishakhapatnam where the receiving unit is entitled to avail credit of the duty paid by the appellant. However, there are some clearances to certain terminals which are not manufacturing units and therefore, are not entitled to avail credit of the duty paid by the appellant. In view of the above, it cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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