2016 (11) TMI 184

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....Authorised Representative ORDER Per : Dr D.M. Misra, Heard both sides and perused the records. 2. This is an appeal filed by the appellant against of OIA-SRP-111-DMN-2013-14 dt 25.6.2013 passed by the Commissioner (Appeal), Central Excise, Customs and Service Tax-DAMAN. 3. The facts of the case, in brief, are that the appellant had availed Cenvat Credit on the inputs received from M/s Relianc....

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....h the appellant had challenged the confirmation of demand of Rs. 11,66,731/- dividing it to four parts, the Ld. Commissioner(Appeals) has though accepted two parts i.e. the cenvat Credit of Rs. 1,84,535/- on account of wrong interpretation of Rule 3(7)(a) of Cenvat Credit Rules,2004 and Cenvat Credit of Rs. 3,94,866/- on account of third time cess, but rejected their contention on other two parts ....