2017 (12) TMI 1239

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....lant is engaged in the manufacture of automotive (car) parts and components which include seats and door interiors of various models of Honda Cars which are supplied to M/s. Honda Siel Cars India Ltd. hereafter referred to as HSCIL ) who used the same in further manufacture of cars. The appellants pay Central Excise duty on the manufacture of such parts and components. 2.2. Sometimes, in order to ensure quality standards, HSCIL themselves provided certain CKD parts to the Appellant on free of cost basis for manufacture of motor parts of the car, on payment of appropriate duty/reversal of credit. 2.3. HSCIL reversed the Cenvat credit to the extent of CVD paid by them on the CKD parts imported by them but did not reverse the 4% SAD Compon....

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....ring No.V(15) Adj./Noida/Techsun/113/09/11995-998 dated 17.08.2009 was issued to the appellant proposing to recover and deny the benefit of Cenvat credit amounting to INR 69,34,497 taken on the strength of supplementary invoice under Rule 14 r/w section 11A of the Central Excise Act, 1944 along with interest and imposition of penalty under Rule 15(2) of CCR. The appellant filed a detailed reply denying all the allegations in the show cause notice. 2.9. The said show cause noted was adjudicated vide Order-in-Original dated 30.08.2010 by the Commissioner of Central Excise Noida wherein, the demand of INR 69,34,497 was confirmed along with interest and an equivalent penalty was imposed on the appellant. Aggrieved by the aforesaid impugned or....