2016 (11) TMI 1130

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..... owledged in the show cause Notice as well as in the impugned order. The grievance of the department is that the excess amount paid by debiting CENVAT Credit amount, instead of availing the exemption, is recoverable from under Section 11D of CEA,1944. As submitted by the Ld. Advocate, the issue is squarely covered by the judgment of Hon’ble Rajasthan High Court in the case of UOI Vs Shivam Metals .....

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..... Sept. 2007 to December 2007 instead of availing the benefit of exemption Notification No 10/2006 CE dt.01.3.2006 and discharging duty at concessional rate of @8% as applicable to agriculture submersible pumps, paid duty @ 16%, the tariff rate by utilizing their CENVAT account. Alleging that the excess amount of duty paid by utilizing Cenvat Credit, the said amount required to be deposited in ca .....

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..... ,1944. As submitted by the Ld. Advocate, the issue is squarely covered by the judgment of Hon ble Rajasthan High Court in the case of UOI Vs Shivam Metals - 2015(326) ELT 558(Raj.). 5. In the result, the impugned order is set aside being devoid of merit and the Appeal is allowed, with consequential relief, if any, as per law. (Dictated and pronounced in the Court) - - TaxTMI - TMI .....

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