2018 (1) TMI 412

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....al The appellant is in appeal against the impugned order wherein Cenvat credit availed by them on the goods purchased from Hindustan Unilever Limited in auction, as capital goods has been denied. 2. The facts of the case are that, during the course of audit, it came to the knowledge of the department that appellant has purchased certain scrap and waste in E. Auction from Hindustan Unilever Limit....

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....y, which is almost double of Cenvat credit taken by them. If the appellant is not entitled to avail Cenvat credit on the said goods sold by them on payment of duty then payment of duty is to be treated as reversal of Cenvat credit in terms of the decision of the Hon'ble Bombay High Court in the case of CCE, Pune -III Vs. Ajinkya Enterprises - 2013 (294) ELT 203 (Bom.). Therefore, he submits that p....

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....pital goods and the same has been cleared on payment of duty. When this fact was in the knowledge of department, then the show cause notice was not required to be issued to the appellant. However, to drag into unnecessary litigation, the show cause notice was issued to the appellant. In that circumstances, relying on the decision of Hon'ble Bombay High Court in the case of Ajinkya Enterprises (sup....