2015 (10) TMI 1788

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..... Gurunathan ORDER In all these appeals, the issue involved is common and therefore all the appeals are taken together and a common order is being passed. In the impugned order, the demand for excess availed CENVAT credit has been confirmed in respect of inputs received from 100% EOU during the material periods. These demands were raised on the basis of departments perception about the scop....

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....the BCD leviable on like goods if imported into India. CENVAT credit calculated on this basis by the party was higher than what would be permissible on the basis of contentions of the Revenue. 3. Heard both the sides in detail. I find as submitted by the learned counsel, the correct formula had been indicated in the order in the case of S.V. Sales Corporation: 2012 (284) E.L.T 244 (Tri.-Ahmed.)....

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....he learned counsel also would submit that in respect of two demands, suppression has been invoked and submits that appellant is a big manufacturer registered with LTU and paying crores of duty in revenue and would not be resorting to avail excess CENVAT credit running into a few lakhs and therefore even if credit has been availed more than what was availed it was basically a calculation mistake or....