TMI Blog2017 (1) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... that excise duty has been paid by the supplier of coal, when they were not required to pay the excise duty in view of the exemption granted under Notification No. 63/1995 dated 16.3.1995. In view of the fact that the notification has extended the benefit subject to conditions, I find that the denial of Cenvat credit is not justified - credit allowed - appeal allowed - decided in favor of appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , this exemption was withdrawn. But the coal supplier, under the mistaken belief that duty on coal has been imposed, started paying duty after duly intimating the Central Excise Department and the Appellants being buyers of the coal (as an input) took Cenvat Credit of duty so paid. This Cenvat credit amounting to ₹ 19,74,118 has been disallowed vide the said Order-in-Appeal on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 485 (SC) has held that Jurisdictional Central Excise Authorities cannot deny Cenvat credit in respect of certain duty paid input by seeking to reopen the assessment of duty on those goods at the suppliers end. Therefore the requirement of pre-deposit was waived. (ii) C ipla Ltd. Vs. Commissioner of Customs C. Ex. reported in 2011 (273) ELT 391 (T) where in it was held that Rule 3 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r purpose reads as under: ..the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts, goods specified in column (2) of the Table hereto annexed, and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), subject to the conditions, if any, specified in the corresponding entry in column (3) of the said Table, from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en they were not required to pay the excise duty in view of the exemption granted under Notification No. 63/1995 dated 16.3.1995. In view of the fact that the notification has extended the benefit subject to conditions, I find that the denial of Cenvat credit is not justified. The case laws relied upon by the appellant also support the appellants case. 7. In view of the above, the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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