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2016 (8) TMI 667 - RAJASTHAN HIGH COURT

2016 (8) TMI 667 - RAJASTHAN HIGH COURT - 2016 (43) S.T.R. 540 (Raj.) - Cenvat credit - availed irregularly - assessee replied that it had availed the Cenvat Credit correctly and the Head office had issued ATDs (Advise of Transfer) for transferring of central excise duty paid on inputs and capital goods rather centralized at CTSD and that inputs and capital goods are transferred to them by their Head Office under the ATDS - Held that:- the assessee fall in the same Jaipur Circle where their Head .....

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AJAY RASTOGI AND MR. J.K. RANKA JJ. Mr. Sarvesh Jain, counsel for the Appellant ORDER: 1. Instant appeal u/Sec. 35G of the central Excise Act, 1944 is directed against order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dt.11/07/2014. 2. The brief facts noticed are that a show cause notice No. C. No.V(H) ST/Adj-I/89/07/2132-334 dt. 19/09/2007 and corrigendum dt. 11/12/2007 was issued to the respondent assessee where it was claimed that the assessee has availed Cenvat Cr .....

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also submitted copies of the invoices/duty paying documents showing payment of central excise duty on the capital goods transferred to them by their Head Office. The Additional Commissioner, who also was the adjudicating authority, was satisfied that the duty paying documents are in order accordingly held that the Cenvat Credit amount to ₹ 13,59,408/- is admissible to the assessee and dropped the demand of Cenvat Credit amounting to ₹ 13,59,408/-. 3. The Commissioner scrutinized the .....

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Cenvat Credit of ₹ 13,59,408/- should not be recovered as it was irregularly allowed and simultaneously interest u/R. 14 and penalty u/R. 15 be not imposed. 4. The ld. Commissioner, after adverting to the detailed reply of the assessee, did not agree to the contention of the Additional Commissioner as also the arguments raised by the assessee before him and while reversing order of the adjudicating authority, held that the Cenvat Credit was wrongly availed at ₹ 13,59,408/- on capital .....

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the Commissioner had clearly expressed that the Cenvat Credit amount to ₹ 13,59,408/- was improper, irregular and was not in accordance with law and once the Cenvat Credit was availed of on the basis of irregular/improper documents, the same was not allowable. He further contended that the adjudicating authority as well as the Tribunal erred in allowing the same merely because of the internal notes of the assessee which were not brought on record and not within the framework of claiming o .....

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