2017 (12) TMI 760

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....aveen Kushalappa, AR - For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 3.7.2017 passed by the Commissioner (A), whereby the Commissioner (A) has held that the amount of Rs. 1,49,441/- only is liable to be rejected for refund. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of "PP Wove....

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....It appeared from the verification of appellant's input documents that they had contravened the provisions of Notification No.5/2006 dated 14.3.2006 and Rule 5 of CENVAT Credit Rules as they had taken credit on outward freight and thereby rendered themselves liable for penal action and recovery of ineligible credit and refund. Hence, it appeared that the amount of Rs. 6,18,000/- already refunded to....

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....ustainable in law as the same is passed contrary to the binding judicial precedent on the same issue. Learned counsel further submitted that the issue involved in the present case is no more res integra and has been settled by various decisions of the Tribunal and the High Court. He further submitted that the Commissioner (A) has wrongly held that the place of removal is the factory gate in case o....

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....7 (Tri.-Mum.) • Ashirvad Pipes Pvt. Ltd. Vs. CCE: 2013 (31) STR 693 (Tri.-Bang.) • Hema Engineering Industries Ltd. Vs. CCE: 2016 (46) STR 439 (Tri.-Del.) 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the decisions relied upon by the appellant cited supra, I....