2016 (2) TMI 557

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....ji, AC (AR) ORDER PER: SS GARG: This appeal is directed against Order-in-Appeal No. PKS/420/BEL/2010 dated 10.11.2010 passed by the Commissioner of Central Excise (Appeals) vide which the Order-in-Original has been upheld. 2. The facts of the case are that the appellants are engaged in the manufacture of safety razor blades falling under Chapter heading 82. The appellant transported semi finis....

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....the appellant seeking denial of CENVAT Credit of Rs. 67,583/- under the provision of Rule 14 of CENVAT Credit Rules, 2004 read with proviso to Section 11A (1) of Central Excise Act, 1944 along with interest and penalty. Thereafter the Adjudicating Authority vide its Order-in-Original dated 29.06.2007 confirmed the demand raised in the show-cause notice and thereafter the appellant filed appeal bef....

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....the business of the manufacture and manufacturer is entitled to claim CENVAT Credit of input services. He further submitted that issue involved in this case is squarely covered by the decision of this Tribunal - 2012-TIOL-632-CESTAT-MUM in case of the appellant itself for the earlier period. 4. I have gone through the judgments of the case wherein this Tribunal in the appellant's case allowed....