2016 (4) TMI 624

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.... For the Respondent : Shri H M Dixit, AC (AR) ORDER Per S S Garg This appeal is directed against the impugned order passed by the Commissioner (Appeals) dated 04.03.2005 upholding the Order-in-Original by rejecting the appeal of the appellant. 2. Briefly the facts of the case are that the appellants are engaged in the manufacture of partially oriented yarn, spun yarn, draw texturised....

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....12 of CENVAT Credit Rules, 2002 along with interest. The Asst. Commissioner, Central Excise vide Order-in-Original dated 31.08.2004 confirmed the demand of Rs. 1,26,482/- and imposed penalty of Rs. 25000/- under Rule 25 and also ordered recovery of interest at the appropriate rate. Aggrieved by the Order-in-Original the appellant filed appeal before the Commissioner, who rejected the appeal of the....

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....) ITC Ltd. vs. CCE 2014 (303) ELT 557 (vi) Larsen & Toubro Ltd. 2004 (173) ELT 515 (vii) CCE vs. Galtech Ltd. 2012 (281) ELT 170 (viii) Tribunal order no. 57712-57714/2013 dated 06.09.2013 in CCE vs. Birla Corporation Ltd. 4. He also cited the CBEC circular no. 84/2/86-CX.3 dated 23. 025 .1987 informing the field formation that sludge is not classifiable under Tariff heading i.e. sludg....

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....d on the above basis." 8. Further, issue involved in this appeal is as to whether the appellants are required to reverse proportional credit on furnace oil received by them which is equivalent to sludge which gets settled in the tank during storage of oil. We find that this issue has been decided in favour of the appellant in two of their own cases cited supra by following the decision of the H....