9911796707
TMI Blog2019 (5) TMI 1614X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent: Mr. V.B. Jain, DR ORDER PER: RACHNA GUPTA Appellant is a manufacturer of Aluminium and is availing cenvat credit facility on Inputs, Capital Goods and Input Services under Cenvat Credit Rules, 2004. Preventive Branch, Central Excise, Head Quarters Bilaspur observed that it had availed cenvat credit on the strength of the supplementary invoices raised against the original invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.01.2018. Being aggrieved the appellant is before this Tribunal. 2. It is submitted on behalf of the appellant that the main issue of valuation is subjudiced before Hon'ble Apex Court. The appellant herein has availed the cenvat credit on the supplementary invoice issued by the main manufacturer i.e. South Eastern Coal Fields. It is brought to the notice that the similar identical matters hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ementary invoices issued by M/s. SECL is sufficient to hold that the appellant have failed to ascertain the same. As such, the cenvat credit cannot be made available to them in view of Rule 9 (1) (b) of Cenvat Credit Rules. Impressing upon the present appeal to stand on different footings than rest of the appeals, the appeal in hand is prayed to be rejected. 4. Having considered the rival content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mis- statement or suppression of facts or contravention of any provision of the Central Excise Act/ Rules with intent to evade payment of duty. 5. Also in the Final Order No. 52625/2018, dated 23 July, 2018 in Excise Appeal No. 51278/2018, titled as M/s. Birla Corporation Ltd. Vs. CGST, CC & CE, Udaipur, this Tribunal while allowing the Appeal filed by the appellant therein held as under: "7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is entitled to take cenvat credit on the supplementary invoices in question. Thus, the appeal is allowed with consequential relief to the appellant." 6. Therefore, in view of the facts of the present case and in view of the various decision of this Tribunal on identical set of facts, we set aside the impugned order and allow the Appeal filed by the appellants holding that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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