2014 (4) TMI 872

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....epresentative (SDR) ORDER Per. Rakesh Kumar :- The appellant are manufacturers of sheet metal parts of automobiles. Their raw material is cut cold rolled sheets, which they received from M/s Tata Ryersons. M/s Tata Ryersons had cleared cut CR sheets (cut from CR coils) on payment of duty. The appellant during the period from 1/3/05 to 30/11/05 took Cenvat credit of Rs. 8,81,985/- in respe....

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.... order of the Additional Commissioner was upheld vide order-in-appeal dated 8/8/12 against which this appeal has been filed alongwith stay application. 2. Heard both the sides in respect of stay application. 3. Shri Alok Barthwal, Advocate, the learned Counsel for the appellant, pleaded that the only ground on which the Cenvat credit has been denied to the appellant, is that the activity of ....

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....ons does not amount to manufacture, that in any case the Cenvat credit demand is time barred as there was no suppression of any relevant facts on the part of the appellant, that the appellant have a strong prima facie case and, hence, the requirement of pre-deposit of Cenvat credit demand, interest and penalty may be waived for hearing of the appeal and recovery thereof may be stayed till the disp....

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....d as such the amount paid by the supplier to the department in respect of clearances of the cut CR sheets is not central excise duty. Prima facie, I find that there is no evidence that the assessment of duty at the end of M/s Tata Ryersons has been reviewed. It is well settled law that Cenvat credit to a manufacturer in respect of certain inputs received by him cannot be denied by his Jurisdiction....