2017 (11) TMI 229

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....Excise<br>Shri M.V. Ravindran, Judicial Member Shri VB Gaikwad, Adv. - For the Appellant Shri Navin Kushalappa, AR , &nbsp;Shri J Harish, AR - For the Respondent ORDER Per : M.V. Ravindran All these three appeals are directed against Order-in-Appeals No. 56/2012 dated 01.02.2012, 59/2012 dated 02.02.2012 and 507/2012 dated 04.10.2012. 2.&nbsp; Heard both side and perused the repo....

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....verse a particular percentage of credit availed by them on the inputs and input services as per the provisions of Rule 6 (3) of the Cenvat credit Rules. 6.&nbsp; Both the lower authorities, after following due process of law, confirmed the demands raised with interest and also imposed penalty. 7.&nbsp; Learned Counsel submits that in respect of M/s. Ugar Sugar Works Ltd. and Hiranyakesi SSK ....

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....ctricity grid, to that extent, Cenvat credit needs to be reversed for this is the law settled by Apex Court in the case of Maruti Suzuki Ltd. vs. CCE, Delhi III; 2009 (240)E.L.T. 641 (S.C.). 9.&nbsp; On careful consideration of the submissions made by both sides, I do find merits in the proposition put up by the Learned Counsel for Appellants that identical issue has been decided by the Bench i....