2017 (1) TMI 553

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....ant : S.P. Kesarwani, S.C.,B.K.S. Raghvanshi For the Respondent : Prashant Mishra,Rohan Gupta,Yashwant Varma ORDER Heard Shri Pravin Kumar learned counsel for the appellant and Shri Navin Sinha, learned Senior Counsel assisted by Shri Raghav Nayar, learned counsel for the respondent. This is a Central Excise Appeal under Section 35-G of the Central Excise Act, 1944 against the order pa....

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.... diversion was made in violation of Rule 9 of the CENVAT Credit Rules, 2004. However, on facts it is clear as recorded by the Tribunal that there was no dispute about the duty paid nature of the capital goods and receipt of same by the assessee and used also for its own internal purposes. No violation of Rule 9 of the CENVAT Credit Rules, 2004 has been recorded by the Tribunal. On the contra....