2016 (12) TMI 708

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... above appeal is filed by department challenging the order passed by Commissioner(Appeals), who set aside the demand interest and penalty. 2.  The appellants are manufacturers of writing and printing paper. The allegation of the department is that while setting up of their factory, the respondents availed input services for transportation of inputs/capital goods into their factory. The ass....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and the penalty imposed. Hence this appeal. 2.  On behalf of the department, the Ld. AR Shri P.S.Reddy submitted that the appellants had availed the ineligible credit with an intention to evade payment of duty and the same would not have come to light, but for the intervention of the department.  The attempt of the assessee  was to retain the credit and use it later when they ar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ge Pvt. Ltd 2012 (279) ELT209(Kar), Strategic Engg. Ltd. Vs CCE, Madurai, 2014(310)ELT-509 (Mad) and M/s Rashtriya Ispat NighamLtd. -2016-TIOL-1776-CESTAT, Hyderabad.  The Hon'ble High Court of Karnataka and Madras, in the above decisions have referred to the judgment laid in Indswift Labs  case (supra). The Commissioner(Appeals) has observed that the assessee has disclosed the avialment....