2016 (11) TMI 683

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....C.J. Mathew, Member (Technical) None for appellant Shri Ashutosh Nath, Assistant Commissioner (AR), for respondent Per: M.V. Ravindran                 These two appeals are filed against order-in-original No. 13/CEX/2005 dated 15.4.2005. 2. The main appellant, M/s. Niphad SSK Ltd., has contested the order-in-....

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....n the molasses cleared for captive consumption. They also procured duty paid molasses from outside the factory and availed cenvat credit on such molasses for the purpose of payment of duty against clearances of special denatured alcohol. It is seen from the records that the appellant had discharged the duty liability wherein the departmental officers had confirmed the demands on the molasses consu....

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....he provisions of Cenvat Credit Rules, 2002 do not permit the availment of cenvat credit wherein duty has been paid on being found that duty was evaded by suppression, fraud, collusion or misstatement. To that extent, we hold that the impugned order is correct and legal. Since we are upholding the cenvat credit ineligible, we also hold that the adjudicating authority was correct in confirming the d....