2018 (4) TMI 1491

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....e respondent ORDER This appeal is directed against Order-in-Appeal No: SK/176/TH-II/2016 dated 22/03/2016 passed by the Commissioner of Central Excise (Appeals), Mumbai - I. 2. Heard both the sides and perused the records. 3. The facts that arise for consideration, after filtering out unnecessary details are, that the appellant are manufacturer of goods and were availing CENVAT credit ....

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....d product. It is his submission that the balance amount of Rs. 6 lakhs was also subsequently paid at the time when the matter was before the first appellate authority. It is his submission that if GI wires are removed on payment of duty as a manufactured product it would amount to reversal of CENVAT credit which is the law as has been settled by the Hon'ble High Court in the case of Commissioner o....

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....led was approximately Rs. 38 lakhs. The law on this issue is settled by the Hon'ble High Court of Bombay in the case of Ajinkya Enterprises (Supra), which is, if any amount is paid as Central Excise duty considering the goods as manufactured and if CENVAT credit is sought to be reversed on the same, the duty disallowed is as good as reversal of the same is equal or more to such credit availed and ....