2014 (8) TMI 300

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o OIA No. 65/2012(BVR)/COMMR(A)/RBT/RJT dated 26.7.2012. 2. Brief facts of the case are that the appellant took Cenvat Credit of Rs. 17,59,889/- which appeared to Revenue to be not admissible. Out of the total Cenvat Credit taken above an amount of Rs. 2,67,982/- was utilized by the appellant. Adjudicating Authority under Order dated 5.12.2011, disallowed Cenvat Credit of Rs. 17,59,889/- and also....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... subsequently reversed has to be paid as per the Judgment of the Hon'ble Apex Court in the case of UOI vs. M/s Ind-Swift Laboratories Ltd. Learned AR also relied upon the judgment of Madras High court in the case of CCE, Chennai IV vs. M/s Sundaram Fasteners Ltd. 4. It is observed from the ground of appeal filed by the appellant that no reasons have been given as to how Cenvat Credit is admis....