2010 (8) TMI 403

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.... for the Respondent. [Order]. - This is an appeal against the order of the Commissioner (Appeals) in Order-in-Appeal No. 59/2010 dated 29-3-2010 by which, order of the original authority, dated 3-9-2009, which was in favour of the assessee was set aside. 2. Heard both sides. 3. The relevant facts, in brief, are that the appellants are a manufacturer of 'textile machinery and parts....

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....han Rs. 20 crores. Commissioner (Appeals), on appeal by the department, set aside the order of the original authority and confirmed demand of Rs. 10,614/- as per the show-cause notice. 4. Learned authorised representative submits that in view of the large scale exports and supplies made to 100% EOUs the appellants are having huge accumulated credit. In stray cases, due to clerical mistake,....

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....0 (254) E.L.T. 26 (P&H)]. (v)     Denso Kirloskar Industries Private Ltd. v. Commissioner of Central Excise, Bangalore [2010 (256) E.L.T. 116 (Tri.-Bang.)]. (vi)   Sai Metals Industries v. Commissioner of Central Excise, Hyderabad [2010 (256) E.L.T. 118 (Tri.-Bang.)] and (viii) Commissioner of Central Excise & Service Tax, LTU, Chennai v. M/s. Ashok Leyland L....

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....ns 73 and 75 of the Finance Act, shall apply mutatis mutandis for effecting such recoveries". The credit taken under the CENVAT Credit Scheme relates to duty paid by the raw material suppliers. The credit taken by the recipient-manufacturer is actually utilised only when debited towards duty on the final products. Merely by taking a wrong credit inadvertently, the assessee has not availed any m....