TMI Blog2024 (4) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... it on the strength of debit notes issued by M/s. Tata Steel Limited. In these circumstances, it would be in the interests of justice to remand the matter back to the adjudicating authority with a direction to the adjudicating authority to sit with the representative of the appellant for correlation of the debit notes along with invoices with the certificate issued by M/s. Tata Steel Limited showing that debit notes have been issued to the appellant, on the strength of which the appellant is entitled to take CENVAT Credit. Matter remanded back to the adjudicating authority for verification of the documents only. The appellant is also directed to approach the adjudicating authority within a period of 15 days from the date of receipt of this O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of original invoices and Sl.No. of PLA or GAR -7 challan No. and date by which the duty have been paid. Since the differential duty paid by TSL were not their monthly duty liability. It was further alleged that no evidence that billets received from TSL were under provisional assessment since under provisional assessment had not been mentioned in any invoice issued by TSL. Prior to issuance of the Show Cause Notices, the Appellant have been asked to reverse the credit irregularly availed along with interest. In response, it was submitted that the said documents were raised by TSL on account of price variation and were in the nature of supplementary invoices and were valid documents for availment of CENVAT Credit. Statement showing details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority to examine the certificate produced by the appellant to its satisfaction and thereafter allow the credit as may be applicable as per law. (ii) The lower authorities grossly erred in ignoring the verification report submitted by the Range Officer wherein the Range Officer, after examining all the documents including invoices relating to the debit notes in question certified that the invoices submitted by the assessee were tallied with the list of invoices of corresponding annexure to the debit notes to the extent of invoice number and date, weighment, assessable value and central excise duty element and thereafter the jurisdictional Range Officer observed that all invoices submitted by the assessee were examined and matched barri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 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. (viii) The lower authorities grossly erred in holding that the supplementary invoices in question do not qualify as proper duty paying documents as per CENVAT Credit Rules, 2004. (ix) The lower authorities grossly erred in holding that in terms of Rule 9 of the 2004 Rules, the debit notes/supplementary invoices in question do not find mention of the assessable value (in this case, differential value) and differential duty payment details. They also grossly erred in ignoring a combined reading of the said debit note with its a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015 dated 08.04.2015 has been appealed by the Appellant before the The Hon'ble CESTAT, Kolkata and is still pending. Therfore, the moot question before me is to decide whether there is correlation between original invoices and Combined Advice and Invoice/Debit Notes. 6.02 I find that, from the perusal of the Final Provisional Assessment Order by the jurisdictional Assistant Commissioner, Central Excise Division in respect of goods dispatches to External Processing Agents (EPAs) it is evident that the name of the Appellant is not mentioned. Also the quantity supplied to the Appellant and differential duty paid against the such quantity by Mis Tata Steel is also not mentioned. In absence of such details it is not possible to correlate the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the appellant for correlation of the debit notes along with invoices with the certificate issued by M/s. Tata Steel Limited showing that debit notes have been issued to the appellant, on the strength of which the appellant is entitled to take CENVAT Credit. In these circumstances, we remand the matter back to the adjudicating authority for verification of the documents only. The appellant is also directed to approach the adjudicating authority within a period of 15 days from the date of receipt of this Order, who shall sit with the representative of the appellant for correlation. Thereafter, the adjudicating authority shall pass an appropriate order in terms of the law and following the precedent decision of this Tribunal in this case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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