TMI Blog2018 (10) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... Once the manufacturer has paid the differential duty for the disputed period and there is no revenue loss to the Department, therefore, rejection of the claim of the appellant for Cenvat credit is not sustainable in law - appeal allowed - decided in favor of appellant. - APPEAL NO. E/61308/2018 - A/62991/2018-SM[BR] - Dated:- 14-9-2018 - Mr. S.S. Garg, Member (Judicial) Present for the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchased these inputs from the stock yard of M/s Ind Synergy Limited, Raipur situated in Mandi, Gobindgarh, also registered as dealer and all these dealers as well as M/s Ind Synergy Limited, Mandi Gobindgarh, by mentioning on their invoices higher amount of duty which was actually not paid by the manufacturer, had passed on Cenvat credit in excess of the actual duty paid by the original manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable in law as the same has been passed without considering the fact and the law. He further submitted that the appellant had purchased and received the inputs in their factory premises under proper duty paying documents and had taken the credits equivalent to the amount of duty as mentioned in duty paying invoices and paid by the manufacturer. He further submitted that the short paid duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the differential duty amount has been paid by the manufacturer, thus there is no necessity of the supplementary invoices for availing the Cenvat credits of the differential amount of duty paid by the manufacturer. 5. On the other hand, Ld. AR reiterated the findings in the impugned order, after considering the submissions of both the parties and perusal of the material on record, I find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that once the manufacturer has paid the differential duty for the disputed period and there is no revenue loss to the Department, therefore, rejection of the claim of the appellant for Cenvat credit is not sustainable in law. Therefore, I set aside the impugned order by allowing the appeal of the appellant with consequential relief if any. (Order pronounced in the open court on 14/09/2018) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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