2017 (2) TMI 536

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....ies at Ottakovil village, Varagupadi Village and Kairullabad Village. Department took a view that as these were not approved mines and the said activities availed by the appellants were not directly or indirectly related to the manufacturing activity of the appellant. The original authority confirmed the demand of Cenvat credit of an amount of Rs. 1,60,188/- along with interest thereof and imposed equal penalty under various provisions of law. On appeal, the Commissioner (Appeals) vide impugned order rejected the appeal. Hence, the appellants are before this forum. 2. This matter had come up before this Bench earlier on 02.05.2016, when the hearing was adjourned to today to enable the Ld. Advocate for the appellant to produce copy of the....

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.... these letters and not the proper lease agreement was submitted by the appellants. He further submits that there is no clarity as to whether limestone mined in such demarcated areas were being used in the manufacture by the appellants, hence the services availed by the appellant cannot be said to be in or in relation to the manufacturing activity. 4. At this juncture, Ld. Advocate submits that they have been subsequently issued full fledged three mining lease letter in all the three mining areas and further the environmental clearances indicated in para-3 (b) of the letters of intent has also been received in 2015, copies of which have been attached to the appeals filed by them. He further states that in the said environmental clearances....