2018 (2) TMI 531

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.... are in appeal against order-in-appeal no. CD/643/Bel/2015 dated 7th July 2015 of Commissioner of Central Excise (Appeals), Mumbai-II which has upheld demand of `25,11,514 relating to the period from November 2010 to October 2011 and penalty of like amount imposed under section 11AC of Central Excise Act, 1944. 2. The proceedings against the appellant arose from objections to availment of CENVAT ....

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....posals. 4. Heard Learned Counsel for appellant and Learned Authorized Representative. 5. Rule 3 of CENVAT Credit Rules, 2004 permit availment of CENVAT credit on goods that are utilized in manufacture of dutiable goods-there is no dispute that the impugned goods are. Rule 9 of the same Rules prescribes the documents against which credit can be taken-among these are bills of entry for additional ....