9911796707
TMI Blog2023 (5) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... Cause Notice dated 07.02.2014 was issued alleging irregular availment CENVAT Credit on the basis of ineligible documents namely supplementary invoice/debit notes issued by M/s. Tata Steel Ltd. (in short 'TSL') in violation of provisions of Rule 3 and Rule 9 of the CENVAT Credit Rules, 2004 during the period January 2009 to December 2013. 2. The facts of the case as mentioned in the Show Cause Notice are that during the course of audit of the records of the Appellant, it appeared that they availed irregular CENVAT Credit on the basis of invoices/debit notes issued by TSL. It was alleged that such credit was taken without having actually received the goods. It is the case of the department that such supplementary invoice/debit notes issued b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , TSL dispatched the goods to the Appellant on estimated cost and subsequently when final cost was known to TSL, they paid the differential excise duty and raised debit notes for the differential duty. On receipt of this debit notes/supplementary invoices, the Appellant availed CENVAT Credit of excise duty, which is under dispute in this Appeal. The Adjudicating authority vide Order-in-Original dated 08.04.2015 confirmed the recovery of irregularly availed CENVAT Credit amounting to Rs.4,93,53,416/- and ordered for payment of interest and also a penalty of equal amount under Rule 15(2) of the CENVAT Credit Rules, 2002 read with Section 11AC of the Central Excise Act, 1944. Being aggrieved, the assessee filed appeal before the Tribunal and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Act, 1944. Hence the present Appeal before this Tribunal. 3. The grounds of appeal submitted by the Appellant are mainly - (i) For that the Commissioner grossly erred in ignoring the directions of the Tribunal in its remand order dated June 14, 2022. (ii) For that the Commissioner grossly erred in ignoring the aforesaid clear direction of the Tribunal wherein the Tribunal had given clear direction to the adjudicating authority to examine the certificate produced by the appellant to its satisfaction and thereafter allow the credit as may be applicable as per law. (iii) For that the Commissioner grossly erred in ignoring the verification report submitted by the Range Officer on August 17, 2022 wherein the Range Officer, af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued by M/s. Tata Steel. (vi) For that a combined reading of the certificate issued by M/s. TSL and the range Officer would clearly show that the debit notes/supplementary invoices in question consisted of all details necessary for enabling the appellant to avail Cenvat credit. (vii) For that the Commissioner grossly erred in holding that the debit notes is not a proper document for taking Cenvat credit. (viii) For that the Commissioner grossly erred in ignoring the binding judgment of the Hon'ble Rajasthan High Court and following the single bench order of the Tribunal which was also considered by the Hon'ble Rajasthan High Court. The said conduct is contrary to judicial discipline and the law of precedence. (ix) For that the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared earlier. In Rule 9(1)(b) it is clarified that supplementary invoice shall also include challan or any other similar document evidencing payment of additional amount of additional duty leviable under Section 3 of the Act. In support of his submissions he relied upon various decisions. 5. The Ld. Authorized Representative for the department justified the impugned order and prayed that the Appeal being devoid of any merit may be dismissed. 6. Heard both sides and perused the appeal records. 7. We find that the Tribunal vide Final Order No.75350/2022 dated 14.06.2022 has passed the following order:- "5. Accordingly, we admit the additional evidence filed by the appellants and also proceed to decide the issue finally. We find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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