TMI Blog2024 (3) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... ate action against WCMIL. From the appellant s side, they have received the invoices from WCMIL and after finding that Excise Duty payments have been properly recorded in the invoices, they have taken the Cenvat credit. After converting the cooking coal to Metcoke, treating this activity not as a mere job work, but as a jobwork amounting to manufacture, they have paid the Excise Duty on the finished goods by way of PLA and RG-23A part-II as recorded by the Commissioner(Appeals). There are no reason to interfere with the considered order passed by the Commissioner(Appeals) - appeal of Revenue dismissed. - HON BLE SHRI R. MURALIDHAR, MEMBER (JUDICIAL) And HON BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL) Shri P. K. Ghosh, Authorized Representat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom M/s. NML under the provisions of Rule 4(5)(a) of the Cenvat Credit Rules, 2004. They were under the bonafide belief that M/s. WCMIL being a manufacturer of Coke for the industries, imported the Coking Coal and availed Cenvat Credit on CVD and subsequently paid duty equivalent to Cenvat Credit availed by them; that the invoices issued by WCMIL contains all the details as per Rule 11 of CER. Accordingly, they availed credit on such Coking Coal. There was no reason to believe on their part that M/s. WCMIL has not paid the duty on coal. 6. I find that it is not in dispute that the credit was taken and utilized by the appellant on the basis of invoices issued by M/s. WCMIL which included the duty element. These two invoices were issued by WC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 3. We find that if the department had any dispute that WCMIL was not eligible to take Cenvat credit of the CVD paid by NML, it was for the Department to initiate action against WCMIL. From the appellant s side, they have received the invoices from WCMIL and after finding that Excise Duty payments have been properly recorded in the invoices, they have taken the Cenvat credit. After converting the cooking coal to Metcoke, treating this activity not as a mere job work, but as a jobwork amounting to manufacture, they have paid the Excise Duty on the finished goods by way of PLA and RG-23A part-II as recorded by the Commissioner(Appeals). Therefore, we do not see any reason to interfere with the considered order passed by the Commissioner(Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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