2016 (10) TMI 338

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.... of the case are that the appellants are manufacturers of Aluminium Ingots and Hollow Profiles falling under Chapter heading No. 76012010 and 76042100 of the First Schedule to the Central Excise Tariff Act, 1985. The assessees are registered with the Central Excise Department and are paying Central Excise duty on the goods manufactured and cleared by them. The assesses are also availing the CENVAT....

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....e actual amount of duty paid on the inputs. In respect of Special Additional Duty of Customs, the CENVAT credit on the goods cannot be allowed during the impugned period 2007-08 to 2008-09. In view of the restriction, the CENVAT credit to the tune of 50% of the duty i.e. Rs. 17,04,272/excess was taken by the appellant. In respect of Special Additional Duty which is wholly restricted under the said....