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TMI Blog2019 (1) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PER: RACHNA GUPTA Present is an appeal against the order of Commissioner (Appeals) bearing No. 773(CRM)/CE/JDR/2018 dated 17.07.2018 vide which the appellant has been denied to avail the Cenvat Credit based on supplementary invoices issued by the manufacturer. 2. The appellant is the manufacturer of Rayon Tyre Yarn, Nylon Tyre Yarn and Rayon Tyre Cord Fabric falling under Chapter 54, 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilize cenvat credit wrongly. The Original Adjudicating Authority vide order dated 30th September, 2016 has confirmed the demand as levied which has been upheld by the order under challenge herein. Hence the present appeal. 3. We have heard Shri S.C. Kamra, ld. Advocate for the appellant and Shri P. Juneja, ld. D.R. for the Department. 4. The appellant has impressed upon that similar matter has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued were on account of any such factor, which is covered/hit by the exclusion clause of Rule 9 (1) (b). Since the appellant has failed to ascertain the same, the alleged suppression and collusion cannot be ruled out. Resultantly, Rule 9 (1) (b), the permission in first part thereof cannot be extended in favour of the appellant. Appeal is accordingly, prayed to be rejected. 6. After hearing bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining about the exclusion part of Rule 9 (1) (b) cannot be held to be the act of suppression or collusion on part of the appellant. Above all, the supplementary invoices have been issued by the Coal Companies, which are the undertakings of the Government of India, there can be no presumption, unless rebutted, of any alleged suppression or collusion. 7. The observations from the Tribunal decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in nature. Accordingly, we allow this appeal and hold that the appellant is entitled to take cenvat credit on the supplementary invoices in question. Thus, the appeal is allowed with consequential relief to the appellant." 8. Following the said decision and the above observations, we hereby set aside the order under challenge and allow the appeal. However, parties are granted liberty to come a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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