TaxTMI 
TaxTMI 
2014 (9) TMI 1089
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....ty, Advocate, for the Respondent. ORDER The Revenue has filed the present appeal against Order-in-Appeal No. CEX/AKD/162/NSK/APL/2006, dated 11-7-2006 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. 2. The brief facts are that the respondent is engaged in manufacture of CTR Bars, MS Round, MS Angles, MS Flats, MS Squares & Gate Channel i.e. hot-re-rollable product....
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....c. used for the construction, erection of various immovable structures such as reheating furnace, charging platforms, turn table, Y table, cooling bed, sheds and for other civil construction work) claiming the same as input for Rolling Mills and auxiliary plant. The credit availed by the respondent was denied by the Dy. Commissioner on the ground that the same were covered under 'compounded levy s....
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....They also filed a declaration under Rule 57G of Central Excise Rules and submitted the same to the Divisional office on 24-2-2000. If the declaration filed was erroneous, the office could have returned the declaration to him with suitable remarks instead of sending a team of officers to withdraw the documents on which they had proposed to avail Cenvat credit. They had started building of the facto....
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....l of the respondent. 3. Being aggrieved, the Revenue is in appeal before this Tribunal on the ground that the Commissioner (Appeals) has overlooked the fact that the assessee was under the 'compounded levy scheme', which was in operation till 31-3-2000 and the credit in question was availed on 28-3-2000. Thus, when the compounded levy scheme was in operation which clearly disallows any credi....