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2018 (1) TMI 521
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....R. Sharma, DR for the Respondent ORDER Per S.K. Mohanty: This appeal is directed against the impugned order dated 17.09.2015 passed by the Commissioner of Central Excise, Customs and Service Tax, Udaipur, wherein cenvat credit of Rs. 63,24,218/- was disallowed and penalty of Rs. 6 lacs. was imposed on the appellant. The ld. Adjudicating authority has denied the cenvat credit on the ground....
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....he Ministry of Environment and Forests. The department was of the view that usage of cement cannot be considered having relation with the manufacture of final product. Thus, taking of cenvat benefit on cement is not proper and justified. Accordingly, the adjudged demand were confirmed against the appellant. 3. The ld. Advocate appearing for the appellant submitted that the issue arising out of ....