2017 (9) TMI 498

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....dvocate, for Respondent ORDER The present appeal filed by Revenue is directed against Order-in-Appeal No. 01-02/CE/ALLD/2013 dated 13/05/2013 passed by Commissioner of Central Excise & Service Tax (Appeals), Allahabad. 2. The brief facts of the case are that the respondents were engaged in the manufacture of Sponge Iron, Billets, M.S. Bars, etc. The respondents were issued with a Show Cause No....

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....e duty, Rs. 24,649/- towards Education Cess & Rs. 12,320/- towards Higher and Secondary Education Cess. They also contended that the reversal of Cenvat credit availed were before the issue of Show Cause Notice. The demands were confirmed and equal penalty was imposed. Aggrieved by the said order  appellant preferred appeal before Commissioner (Appeals). The Id. Commissioner (Appeals) recorded....

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....on the ruling of Hon'ble Supreme Court in the case of Chandrapur Magnet Wires (P) Ltd. Versus Collector of Central Excise, Nagpur reported at 1996(81) E.L.T. 3 (S.C.) and argued that Cenvat credit availed and reversed has been held the same to be amounted to non-availment of Cenvat credit. Therefore, the relief cannot be allowed to Revenue. 6. Having considered the rival contentions and on perusa....