TMI Blog2018 (11) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... rn for the differential duty paid. Appeal allowed - decided in favor of appellant. - E/98/2009 - FO/76613/2018 - Dated:- 29-8-2018 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) AND SHRI BIJAY KUMAR, MEMBER (TECHNICAL) Shri S. Mohapatra, GM (Taxation) for the Appellant (s) Shri S. Mukhopadhyay, Suptd. (A. R.) for the Revenue ORDER The facts of the case in brief are that the appellant is engaged in the manufacture of Pig Iron, Sponge Iron, MS Billet and Re-Rolled products, classifiable under Chapter 72 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant s factory is an integrated Steel Plant. The principal Raw-Materials which are Sponge Iron, M. S. Ingot etc. have been procured from different custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng pointed out, M/s. Jai Balaji Sponge Ltd. (Unit-II) paid the differential duty on the differential value and accordingly, issued supplementary invoices to the appellant company. Now, it is the stand of the Revenue that in terms of the Rule 9 (1) (b) of Cenvat Credit Rules, 2004, supplementary invoices are not valid documents to avail the Cenvat Credit where the differential/additional amount of duty becomes recoverable from the manufacturer or importer of Inputs or Capital Goods, on account of non-levy or short levy by reason of fraud, collusion or any willful misstatement or suppression of facts. 6. The Ld. Representative strongly argued on the following points: (i) That it is a case of sale of goods to a related buyer. The duty wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessable value taking into consideration 110% of the cost of manufacture of the goods as per Rule 9 Read with Rule 8 of the Central Excise Valuation Rules, 2000. This has resulted in payment of differential duty. After discharging differential duty, they had issued supplementary invoices in favour of the appellant Company on which the appellant had availed Cenvat Credit. 10. We also find that Rule 9(1) (b) of the Cenvat Credit Rules, 2004 prescribes that Cenvat Credit on supplementary invoices involving sale of goods is denied in the circumstances where suppression of facts, mis-statements etc. are involved. 11. We observe that in the present case, there is no sale of goods, but the differential duty was paid on the stock-transfer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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