2013 (6) TMI 169

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- In this case, the appellant manufacturer of steel M.S. Ingots, had removed certain Cenvat credit availed inputs, as such, and in terms of the provisions of Rule 3 (5) of the Cenvat Credit Rules, 2004 paid an amount equal to the Cenvat credit actually availed. The department, however, issued a show cause notice for directing the appellant to also reverse the Cenvat credit of service tax paid o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... High Court in the case of CCE, Chandigarh-I vs. Punjab Steels reported in 2011 (12) STR 5 (P&H) pleaded that issue involved in this case stands decided in favour of the appellant and, hence, the impugned order is not sustainable. 4. Shri R.K. Mathur, the learned Departmental Representative, defended the impugned order by reiterating the findings of the Commissioner (Appeals) in it. 5. I hav....