2016 (11) TMI 42

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....ant Commissioner (AR), for respondent ORDER These two appeals are directed against orders-in-appeal No. AKP/75/NSK/2010 and AKP/75 & 76/NSK/2010 dated 18.3.2010. 2. The appellant, M/s. Graphite India Ltd. (appellant No.1) purchased calcined petroleum coke from M/s. Guwahati Carbon Ltd. (appellant No.2).  Appellant No.1 availed cenvat credit of the duty paid by appellant No.2.  I....

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..../181-182/KOL/2009 dated 1.4.2009, wherein it has been held that appellant No.2 is not required to pay central excise duty on the freight and insurance charges which are included in the assessable value.  In the said judgment, the Tribunal also indicated in para 8 that the customers of appellant No.2 would also not be eligible for taking credit on that portion of the duty on freight and insura....

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....judgment of the Tribunal upholding the demands raised on Guwahati Carbon Ltd., cenvat credit cannot be availed by appellant No.1. 5. On consideration of the submissions made by both sides and perusal of the records, I find that the issue is regarding availment of ineligible cenvat credit by appellant No.1 i.e. Graphite India Ltd. on the ground that Guwahati Carbon Ltd. has paid excess duty whic....