2018 (3) TMI 928

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.... Madhupsharan, Assistant Commissioner (AR), For the Respondent Per : S.S GARG        The present appeal is directed against the impugned order dated 28.04.2016 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has modified the Order-in-Original and ordered that the credit to be disallowed and the penalty will be reworked. Briefly the facts ....

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....ties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly considering the provisions of the Cenvat Credit Rules, 2004. He further submitted that the credit has been denied on the ground that the appellant has not paid the invoice value within the stipulated period as prescribed by t....