TMI Blog2017 (7) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... alid invoices issued by the supplier - reliance placed in the case of COMMISSIONER OF C. EX., DELHI-II Versus RS. INDUSTRIES [2005 (7) TMI 117 - HIGH COURT OF DELHI] - appeal allowed - decided in favor of appellant. - E/787/2012-SM - 20910/2017 - Dated:- 13-6-2017 - Shri S.S Garg, Judicial Member Mr. Dattatray D. Bhat, Advocate, For the appellant Mr. N. Jagadish, AR, For the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... angothi Depot had passed on excess CENVAT credit of the above said amount over and above the duty mentioned in the source invoices issued by M/s. BPCL to its depot. As the appellant had contravened the provisions of CCR, 2004, show-cause notice was issued by the adjudicating authority demanding the reversal of excess availed credit on furnace oil along with interest in terms of Rule 14 of CCR, rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15.12.2003 wherein it has been clarified that on the issue of availment of credit by user manufacturer, no reversal can be made from the consignee until the bona fide nature of the consignee transaction is in dispute. After considering the submissions of the appellant, the Commissioner (A) rejected the appeal of the appellant and hence, the present appeal. 3. Heard both the parties and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rishab Industries Vs. CCE: 2008 (84) RLT 120 (CESTAT-Mumbai) CCE Vs. Jyoti Ltd.: 2008 (223) ELT 171 (Guj.) RS Industries Vs. CCE: 2003 (153) ELT 114 (Tri.-Del.) CCE Vs. RS Industries: 2008 (228) ELT 347 (Del.) Bhuwalka Steel Industries Ltd. Vs. CCE: 2007 (212) ELT 63 (Tri.-Mum.) CCE Vs. SPIC Pharmaceutical Division: 2006 (199) ELT 686 (Tri.-Chen.) Prachi P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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