2013 (7) TMI 598

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.... The appellants are engaged in the manufacture of S.S. cold Rolled Patta falling under chapter 72 of the Central Excise Tariff Act, 1985 and had availed the benefit of Cenvat credit on various shapes and sections as also on the JE Tow Trucks. Total credit of duty involved under E/128/11 is Rs. 88,468/, which stand denied for the said appellant along with the imposition of penalty of identical am....

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....sued to the appellant by invoking longer period of limitation. It is seen that before availing the credit, the appellant has addressed letter dated 15.12.2006 to their jurisdiction Deputy Commissioner intimating their intention to avail credit on the inputs used in the manufacture of their capital goods. The credit so availed is also reflected in the statutory record maintained by them as also in ....