2017 (5) TMI 133

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....hi Rajan, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 23.12.2011 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the case are that the appellants are engaged in the manufacture of cement and clinkers falling under ....

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....2004 read with Section 11AC of CEA, 1944. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A), who also rejected the appeal of the appellant, hence the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the appellant imported pet coke of 61,069.06 MTs for use in their captive power plant and t....

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....denied. In support of his submission, the learned counsel relied upon the following decisions: i. CCE, Nagpur vs. Ispat Industries: 2012 (275) ELT 235 (Tri.-Mum.) ii. Hindalco Industries Ltd. vs. CCE, Allahabad: 2009 (241) ELT 263 (Tri.-Del.) iii. Microsynth Fabrics (India) Ltd. vs. CCE, Vapi: 2013 (290) ELT 262 (Tri.-Ahmd.) 4.1 Learned counsel further submitted that ....

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.... which is reproduced herein below: "5.2 I find that the appellant had short received 325.1 MTs of pet coke and availed credit of duty paid on the same. Eligibility to avail Cenvat Credit on inputs arises only when the inputs are physically received in the factory and the denial of Cenvat Credit on which the goods are not physically received in the factory is legal and proper. In the case ....