2018 (4) TMI 1494

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....udhary  The present appeal is directed against Order-in-Appeal No.MRT/EXCUS/000/APPL-I/89/2017-18 dated 31/05/2017 passed by Commissioner (Appeals) Central Excise, Appeals-I, Meerut. 2. The brief facts of the case are that the appellant is manufacturer of TMT Bars, MS Angles & Billets falling under chapter 72 of Central Excise Tariff Act, 1985. The Audit party of Central Excise during audit....

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.... the credit was shown as utilized in ER-1 of the amount required by the appellant whereas the ledger and invoices showed the amount of Cenvat credit of service tax available to the appellant. In support of it, the appellant submitted copy of ledger account for the year 2012-13 & 2013-14 along with copy of invoices of input services on which credit is admissible, Challans of deposit of service tax ....

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....14 along with copy of documents viz. Challans, Copy of Input Service Invoices & ledger, as well as the chart of credit shown and utilized in ER-1 for the period 2012-13 & 2013-14 which shows that the Lower Authorities have not properly appreciated the above documents and submission made by the appellant as far as admissibility of Cenvat credit is concerned. In the interest of justice, the impugned....