TMI Blog2023 (12) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- It is found that the whole demand of Customs Duty on demurrage is misconceived - Appellant had rightly taken Cenvat credit on the basis of challans and bills of entry. Further, there is no element of fraud, suppression, etc., involved and the issue is wholly interpretational in nature. Accordingly, the Impugned Order is set aside so far disallowance of Cenvat credit on the issue of demu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid applicable Basic Customs Duty (BCD) plus Additional Customs Duty (ACD) plus SAD and thereafter, taken credit of the BCD, ACD SAD as per rules. The imports were made during the period December 2010 to June 2015. According to the Appellant, at the instance of Revenue (DRI), with respect to four bills of entry, wherein total demurrage was Rs.1,25,98,498/-, calculated the BCD, ACD SAD (Speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rges be disallowed, as the said credit was hit by Rule 9(1)(b) of CCR. The Appellant contested the SCN. However, the said amount of Rs.17,27,781/- (CVD+ACD+SAD) was confirmed along with equal penalty. 5. Being aggrieved, the Appellant preferred an Appeal before the Commissioner (Appeals), who vide the Impugned Order, was pleased to uphold the disallowance of credit. 6. Being aggrieved, the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levy by reason of fraud, collusion or any wilful misstatement or suppression of facts or contravention of any provisions of the Central Excise Act or the Customs Act or the rules made thereunder, with intent to evade payment of duty. 8. Learned Counsel further urges that admittedly, the issue is wholly interpretational. Further, he relies on the following judgments: a) Tata Steel Ltd vs UO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that the whole demand of Customs Duty on demurrage is misconceived. I further find that Appellant had rightly taken Cenvat credit on the basis of challans and bills of entry. Further, I hold that there is no element of fraud, suppression, etc., involved and the issue is wholly interpretational in nature. Accordingly, the Impugned Order is set aside so far disallowance of Cenvat credit on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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