2017 (11) TMI 145

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....e records that the show-cause notice dt. 17/04/2012 was issued to respondent-assessee M/s.GVPR Engineers Ltd. for (i) demand of Central Excise duty on the pipes cleared by claiming exemption under Notification No.3/2004-CE dt. 08/01/2004 on the ground of non-fulfillment of the conditions laid down in the notification; (ii) Central Excise duty was demanded on the above account; (iii) the assessee availed CENVAT credit of Rs. 40,97,586/- in order to discharge the Central Excise duty on the said demand of denial of benefit of notification; the same was also objected to in the show-cause notice directing them to show cause as to why the said CENVAT credit availed should not be held as ineligible CENVAT credit; (iv) consequent interest and penal....

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....ndividual.  Revenue is aggrieved by such an order and is before the Tribunal. 3.   In the grounds of appeal, it is the case of the Revenue as also argued by the learned AR that they are not disputing as regards the extension of benefit of Notification No.3/2004-CE dt. 08/03/2004 by the first appellate authority.  The impugned order is challenged before the Tribunal only in respect of the recovery of CENVAT credit which has been set aside by the first appellate authority on the ground that appellant cannot claim the CENVAT credit of the inputs used when they are claiming the benefit of exemption Notification No.3/2004; that respondents had not produced any documents before the first appellate authority to prove the gen....