TMI Blog2018 (10) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon’ble Supreme Court in the case of South Eastern Coal Fields Ltd. and ors., disposed of the appeal of the South Eastern Coal Fields Ltd., granting liberty to them to come again in E/51278/2018 4 after having final verdict from the Hon’ble Supreme Court. The appellant is entitled to take cenvat credit on the supplementary invoices in question - further, there is no element of fraud and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the appellant are engaged in the manufacture of Cement Clinker and Cement falling under Chapter Heading No.25 of the first schedule of the Central Excise Tariff Act, 1985. They are availing Cenvat Credit facility on inputs, capital goods and input services under provisions of Cenvat Credit Rules, 2004. 3. The appellant had purchased coal as one of their inputs from SECL, Raigarh a subsid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l no.77/CE/UDR/2016-17/ADC dated 04.01.2017 wherein Cenvat Credit was disallowed and ordered to recover the same along with interest and penalty. The said order of the adjudicating authority was upheld by the commissioner (A) vide order-in-appeal no 107(AG)/CE/JDR/2018 dated 16.02.2018. 4. Revenue issued another show cause notice on the ground that under the provisions of Rule 9(1)(b) of CCR 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Counsel appearing for the appellant argues that in view of the admitted facts that the demand of duty on such charges like royalty charges, etc. is subjudice before the Hon ble Supreme Court in Civil Appeal No.4056-5064/1999 (Mineral Area Development Vs. Steel Authority of India) and as such, the issue is debatable as to inclusion of aforesaid charges in the assessable value and as such, denia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, disposed of the appeal of the South Eastern Coal Fields Ltd., granting liberty to them to come again in E/51278/2018 4 after having final verdict from the Hon ble Supreme Court. Moreover, we are satisfied that there is no element of fraud and suppression on the part of the appellant. The issue herein is recurring in nature. Accordingly, we allow this appeal and hold that the appellant is entit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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