9911796707
TMI Blog2023 (11) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... topadhyay, Authorized Representative for the Respondent ORDER The Appellant has one more manufacturing facility known as "Dankuni" unit. Dankuni unit has paid Excise duty after receipt of Show Cause Notice demand of Rs.30,03,576/-. After this, they have raised the supplementary invoice for the Excise Duty amount of Rs.26,98,162/-. The Appellant has taken the Cenvat Credit of the Rs.26,98,162/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the supplementary Invoices issued by the Appellant's Dankuni unit for the period October 2001 to March 2002. The Appellants were issued Show Cause Notice on the ground that they are not eligible to take the Cenvat Credit on the strength of the Supplementary Invoices raised by the Dankuni unit since that unit was issued Show Cause Notices, demanding Excise Duty payment wherein the extended perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... une 2001. As per the Table contained at Page 12 of the OIO passed in respect of that unit, 16 such Show Cause Notices were issued. On going through this Table, it is seen that in the case of all the 16 Show Cause Notices, they were issued for the normal period only without invoking the provisions of extended period without reference to suppression, mis-statement, etc. Therefore, when the Show Caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal level. Therefore, the confirmed demand at the lower level cannot be said to have attained finality. Even on this account, the allegations contained in the present proceedings are not found to be legally sustainable. Hence the provisions of Rule 7(1)(b) of the Cenvat Credit Rules are not applicable. Therefore, we allow the Appeal even on the ground that no finality has been reached for the al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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