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Beer Bros. Versus Commissioner of Central Excise, New Delhi-I

2015 (9) TMI 1439 - CESTAT NEW DELHI

Excess Cenvat credit claimed - appellants have taken excess Cenvat credit is the balance sheet figures whereas as per the Rule 9 of Cenvat Credit Rules, 2004, Cenvat credit is available on the basis of invoices issued by the input supplier - Held tha .....

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ment of Cenvat credit. Therefore, I hold that show cause notice is defective for want of evidence, i.e., invoices and it is not coming out from the investigation whether the Cenvat credit account has been verified to the corresponding invoices or not .....

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by the appellant cannot be denied in the absence of any supportive evidence. In these circumstances, the Cenvat credit availed by the appellant is correct. Consequently, duty along with interest, entire demand and penalties are not imposable. With t .....

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Shri R.K. Grover, AR, for the Respondent ORDER The appellants are in appeals against the impugned order denying the Cenvat credit consequently, demanding duty along with interest and imposing penalty on both the appellants. 2. Today the matter .....

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ns, none appeared on behalf of the appellants nor any request for adjournment has been received. In these circumstances, appeals are taken up for disposal on their own merits. 3. The facts of the case are that the internal audit took place in th .....

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he Central Excise duty was calculated which works out to ₹ 61,01,085/- whereas the appellant took Cenvat credit in their Cenvat credit account to the tune of ₹ 71,25,042/-. Therefore, it was alleged that appellant has taken excess credit .....

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of penalty. Both the lower authorities denied the Cenvat credit to the appellants, consequently, confirming demand of duty along with interest and penalty was also imposed on both the appellants. 4. Perused the records and heard the learned AR. .....

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d by the input supplier. From the show cause notice as well as the impugned order, it is not coming out whether the audit team has verified the Cenvat credit account corresponding to the invoices received by the appellants for inputs which is the pri .....

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