2018 (2) TMI 802

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....st denial of cenvat credit, demand of interest and imposition of penalty. 2. Nobody appeared for the appellant on last three occasions. Consequently the matter has been decided on the basis of grounds of appeal. 3. It is seen from the grounds of appeal that cenvat credit of Rs. 7,03,726/- has been denied on steel items used for fabrication of molasses tanks in appellants factory. No argument ha....

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.... office. The credit has been denied as the appellant had failed to produce certificate from the Range Superintendent of Medak unit to the effect that no credit has been availed at Medak unit. Moreover, the invoices produced by the appellant were found to be not original. 4. Learned AR relied on the impugned order. He pointed out that credit on steel items used in tanks cannot be allowed for the r....