2016 (7) TMI 81

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....Satwani, Authorised Representative ORDER This appeal is filed against the Order-in-Appeal No. OIA-06/2008/COMMR-A-/RAJ dated 18.01.2008 passed by the Commissioner (Appeals). 2.  None present for the appellant despite notices issued.  The matter has been listed on 24.11.2015, 05.1.2016, 10.02.2016 and 27.04.2016.  On all these occasions none appeared for the appellant nor there wa....

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....ant had discharged duty on the said PD Pumps and also availed CENVAT credit on the inputs used in the manufacture of said PD Pumps, as the said goods was not specified under the SSI exemption Notification.  A show cause notice cum demand notice was issued for recovery of duty amounting to Rs. 1,44,787/-, alleging that the appellant had wrongly availed SSI exemption under the Notification No. ....

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....nufacturer shall not avail the credit of duty on inputs under Rule 3 of Rule 11 of the Cenvat Credit Rules, 2002 paid on inputs used in the manufacture of the specified goods cleared for home consumption.  In the present case, the appellant has availed and utilized the CENVAT credit considering that their product is non-specified product under the SSI exemption during the intervening period a....