2014 (10) TMI 17

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....cted hence are being disposed by a common order. 3. The facts of the case in brief are that the appellants were engaged in the manufactures of articles / scrap of iron and steel and other ferrous / non-ferrous goods falling under Chapter No.72 to 81, obtained by breaking up of the ships. They were also availing Cenvat Credit facility. The appellant, in the month of September 2004, intimated to the Range Superintendent regarding re-credit of an amount of Rs. 9,98,142/- of Cenvat Credit vide entry No.49/30-10-2004 which they had 'by mistake' debited during the month of October 2001 vide entry No.43/31-10-2001. Since there was no provision for 're-credit' of excess excise duty debited through Cenvat account except filing of re....

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....ue process of law, did not agree with the contentions raised by the appellant and rejected the appeals. 5. The Ld. Counsel on record has filed the written request that the bench may decide the appeal on merits by waiving requirement of personal attendance. We consider the said request and perused the grounds of appeal. The main argument of the appellant is that they had availed the Cenvat Credit correctly based on the bill of entry on which CVD was paid. It is also submitted that the appellant availed the Cenvat Credit only after making reference to the department vide their letters dt. 17.09.2004 and 30.09.2004. It is the submission that two conditions of the Cenvat Credit availment have been fulfilled i.e. receipt of the inputs and their....