2015 (10) TMI 147

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....Cenvat Credit on the inputs and capital goods used in relation to the manufacture of the final product. A show cause notice dated 22.06.2006 was issued proposing demand of duty alongwith interest and to impose penalty. The Adjudicating Authority confirmed the demand of Cenvat Credit of Rs. 18,035.00/- alongwith interest and imposed penalty of equal amount of Cenvat Credit on the ground that the appellant availed credit on the rejected inputs/raw-materials, lying in the factory, which could not be put to use in the final product. It has also confirmed the demand of Cenvat Credit of Rs. 56,481.00/- alongwith interest on wrongly availed Cenvat Credit on outwards freight under GTA Service alongwith interest and imposed penalty of equal amount. ....

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.... of the Tribunal in the case or Apollo Tyres.Ltd. vs. CCE, Pune-III, E/198/2009. It is also submitted that the entire demand of duty is barred by limitation and there is no intend to evade payment of duty as the Central Excise Audit Party examined the records and there is no suppression of fact. He further submits that in any case penalty should not be imposed on the last issue. 3. On the other hand, the Learned Authorised Representative for the Revenue submits that the appellant had not contested the demand of duty and paid duty on the first and second issue on merits and the Commissioner (Appeals) set-aside penalty on first and second issue. It is further submitted that the appellant had not contested all the issues on merit in the gro....

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....at Credit of Rs. 56,481.00/- on outward freight charges, it is seen from the impugned order that the appellant contended before the Commissioner (Appeals) that due to misunderstanding of the law, they reversed the credit before issues of the Show Cause Notice. The Hon'ble Andhra Pradesh High Court in the case of Gray Gold Cements Ltd. (supra) dismissed the appeal filed by the Revenue on identical issue. The Hon'ble Karnataka High Court in the case of ABB Ltd. 2011 (23) S.T.P. 97 (Kar.) held that the Cenvat Credit is admissible on outward transport to Customers premises upto 01.04.2008. The present case is for the period from January 2005 to December 2005 and therefore they are eligible to avail credit on the outward freight. 6. T....