TaxTMI 
TaxTMI 
2017 (11) TMI 12
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....dmanabhan The appeal is against Order-in-Original No.4713 dated 20.11.2013. The appellant is engaged in the manufacture of pesticides etc falling under Chapter Heading 38.08 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant has two units in Bhopal-Unit-I and Unit-II. The present dispute has arisen in Unit-II, in connection with Cenvat credit availed by them on the basis ....
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....is of which Unit-II took the credit. 2. During the course of audit of Unit-II, it was noticed that during the month of June,2011, there was NIL production shown as seen from ER-6 returns. Hence, the department proceeded to disallow Cenvat credit amounting to Rs. 75,10,634/- along with interest and penalty of equal amount. Aggrieved by the impugned order, the present appeal has been filed. 3. Wit....
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....om customs by Unit-I, credit was taken on 28.06.2011 and subsequently transferred to Unit-II through invoice. Accordingly, credit was taken by Unit-II in June, 2011. Finally, he also submitted that for delayed transfer of credit from Unit-I to Unit-II through invoice number after receipt of raw material by Unit-II, interest has been charged by the department which stands paid also. Accordingly, he....
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....he fact that the imported goods have suffered payment of CVD and the same has been received in Unit-I and subsequently transferred to Unit-II. The invoice transferring such credit to Unit-II is not being disputed for its authenticity. The explanation offered by the appellant for not reflection of any production in the month of June is also plaussible and acceptable. The appellant has also paid the....