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2016 (12) TMI 1568
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.... S. S. Garg (Judicial Member) The present appeal is directed against the impugned order dated 20.6.2014 passed by the Commissioner (A) whereby he has rejected the appeal of the appellant and confirmed the Order-in-Original. 2. Briefly the facts of the present case are that the appellant is a manufacture of kraft paper and is availing CENVAT credit of duty paid on inputs and capital goods a....
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....n ineligible items and ordered recovery of the same along with interest and also imposed penalty under Rule 15(1) of CCR. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A), who upheld the Order-in-Original. Hence the present appeal. 3. I have heard the learned counsel for the parties and perused the records. 4. Learned counsel for the appellant submitted tha....
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....adjudicating authority. He also submitted that the learned adjudicating authority did visit the appellants factory on 10.10.2013 and in para 17 of the OIO has stated that the assessee has placed on record only invoices and a certain photographs vaguely indicating how the items, in question were utilized without giving specific details as to what quantity of structural steel items was used in manuf....
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.... relied upon following judgments: i. Saraswati Sugar Mills: 201 (270) ELT 465 (SC) ii. Madras Cements Ltd.: 2010 (254) ELT 3 (SC) iii. Madras Cements Ltd.: 2005 (192) ELT 902 (Tri.-Chennai) iv. Bajaj Hindusthan Ltd. UOI : 2013 (295) ELT 20 (All.) v. CCE, Ghaziabad vs. Rathi Steel & Power Ltd.: 2015 (321) ELT 200 (All.) 6. After considering the submissions of both the parties and ....