TMI Blog2019 (12) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... n Coalfields Limited (a PSU) for supply of coal to the appellant - HELD THAT:- Credit is allowed placing reliance in the case of M/S JAYPEE REWA PLANT VERSUS CCE ST, JABALPUR [ 2018 (10) TMI 391 - CESTAT NEW DELHI ] where it was held that the appellant is entitled to take cenvat credit on the supplementary invoices - credit allowed. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 52363 of 2018, 53265 of 2018-SM - Final Order Nos. 50993 – 50994/2019 - Dated:- 29-7-2019 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Manish Saharan, Advocate for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER ANIL CH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (-)780.972 2 MS Ingot 64.250 44.000 (-)20.250 3 Steel Shots Steel Grits 38.200 32.550 (-)5.650 4 Sponge Iron 132.530 100.00 (-)32.520 5 Pig Iron 216.870 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sponge Iron (-)32-520 13,800 4,48,776 56,097 Inv. No. 976 Dated 02.11.2015 Pig Iron (-) 17.870 24,000 4,28,880 53,610 Inv. No. 26311 dated 16.10.2014 Total 40,72,635 3,40,951 4. Further, the statement of Director Shri Manoj Para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ots, Steel Shorts and Grits and Sponge Iron as ascertained under Panchnama dated 07.11.29015. We are debiting the Central Excise duty amounting to ₹ 3,40,951/- vide JV entry No. 726 dated 07.11.2015. 5. On the basis of the aforementioned statement recorded and the deposit of tax, calculated by Revenue, and the same being deposited by the appellant, it appeared to Revenue that appellant have admitted the clandestine removal. Accordingly, show cause notice dated 25.07.2016 was issued. Pursuant to the demand, the said amount of ₹ 3,40,951/- alongwith proposal to appropriate the matching amount already deposited and another demand of ₹ 4,35,431/- was raised for disallowance of cenvat credit taken on the supplem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded by the weigh bridge. The raw material and finished goods are bulk in nature, are issued for production on volume basis and similarly production record is also maintained on volume basis (approx. weight). Further, it is noteworthy that the finished goods at the time of completion of the process, are in hot stage, and cannot be immediately weighed. Thus, in such manner of stock keeping therefore is bound to be variation. Further, the variation found are within the tolerable limits and not huge. Accordingly, I find no case of clandestine removal established from the record. Further, the appellant submitted that Revenue has erred in considering the statement as a categorical admission of clandestine removal. Further, appellant placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on ble Supreme Court in the case of South Eastern Coal Fields Ltd. and ors. and also other cases, referred to in the above case, disposed of the appeal of the South Eastern Coal Fields Ltd., granting liberty to them to come again in E/51278/2018 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 entitled to take cenvat credit on the supplementary invoices in question. Thus, the appeal is allowed with consequential relief to the appellant. 9. Learned Authorised Representative for the Department have relied up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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