2016 (4) TMI 686

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....l against the Order-in-Appeal dated 30.04.2013, passed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellants are engaged in the manufacture of cement falling under Chapter 25 of Central Excise Tariff Act, 1985 and availing Cenvat Credit on various inputs and capital goods used in relation to the manufacture of the final product. During audit by the department it wa....

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....terest under Section 11 AB read with Rule 14 of CCR, 2004 and imposed equal penalty under Section 11 AC of the Central Excise Act, 1944 read with Rule 15 (2) of CCR, 2004. On appeal, the Ld. Commissioner (Appeals) upheld the order of the adjudicating authority. Aggrieved by the order of the Ld. Commissioner (Appeals), the appellants are before this Tribunal. 4. Shri R. Parthasarathy, Consultant a....

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....ed that since the issue now stands settled by the Tribunal in the above cases, pleaded to set aside the impugned order and allow their appeal. 5. The Ld. AR, Shri R. Subramanian, AC., appearing on behalf of the Revenue reiterated the findings of the OIA and submitted that the Commissioner has rightly held that the appellants are not eligible for credit availed on welding electrodes and rightly im....

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....as Cements Limited Vs. CCE & ST, Guntur, Andhra Pradesh, vide the Final Order No. 21050/2015, wherein the earlier judgment vide Final Order No. 20206/2015 dated 13.03.2015 was followed. b) Tamil Nadu News Prints and Papers Limited Vs. CCE, Trichy, vide Final Order No. 40585/2014 dated 05.09.2014. c) India Cements Limited Vs. CCE & ST, vide Final Order No. 41781-41782/2015 dated 01.01.2016. &....