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2019 (4) TMI 1899

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....input service, capital goods and service tax paid on input services as per the provision of Cenvat Credit rules, 2004. The appellants have been purchasing coal from M/s. South Eastern Coalfields Ltd. (SECL) which is a subsidiary company of Coal India Limited. The coal purchased by the appellant is used in the manufacture of final product namely, sponge iron. There is no denying of fact that the coal is an input for manufacture of dutiable final product of the appellant and the appellants have been availing the cenvat credit of Central Excise duty paid on coal purchased from M/s. SECL. 2. The Department had initiated certain inquiries against M/s. SECL with regard to the valuation of coal supplied by them to the factory of the appellant. I....

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....s interest have also been invoked in the show cause notice. The matter has reached upto the level of Commissioner (Appeals) and all the charges as alleged in the show cause notice have been confirmed by impugned order in appeal No. 79/ADJ/CC/RD-II/CEX/2016 dated 01.02.2017. 4. It has been the contention of the appellant that they have taken the cenvat credit on the basis of supplementary invoice issued by M/s. SECL, a division of Coal India Ltd. which is a Public Sector Undertaking. There is no dispute about payment of Excise duty on the inputs purchased by the appellant from the supplier namely, M/s. SECL. There is no denying of fact that goods have been received by the appellant and used in the finished manufactured dutiable products nam....

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....pecifically noted that the connected matters of South Eastern Coal Field Ltd. are pending adjudication before the Hon‟ble Apex Court. Issue being already sub-judiced the element of confusion cannot be ruled out. "Suppression‟ being altogether contradictory to "Confusion‟, the same cannot be made applicable in the given circumstances, unless and until there is some apparent positive act of the appellant on the record amounting suppression of fact. Mere failure of ascertaining 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 invoice has been issued by the Coal Companies which are the undertakings of the Government of Ind....