2018 (5) TMI 539

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al No. E/1583, 1584/2010 is filed by the main appellant and individual while appeal No. E/2059/2010 is filed by the Revenue against the same impugned order. Since all these three appeals risen a common issue against the same Order-in-Original their being disposed of by a common order. 3. The relevant facts that arise for consideration in brief are, during the period 01.04.2004 to 31.01.2008, Raasi Refractories Ltd., (RRL) main appellant herein was alleged to have availed irregular CENVAT credit on the invoices issued by Sarvesh Refractory Pvt. Ltd., Rourkela (SRPL) without receiving inputs into their factory premises. It was noticed by the lower authorities that the main appellant were purchasing refractory/Mortar from SRPL and the goods....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and Vikram Cement [2006 (194) ELT 3]. It is his submission that these refractory bricks used by them at RINL (VSP) is lining of furnace. He would submit having paid the duty on the said refractory bricks as being manufactured by them they have in turn reversed the CENVAT credit, which should be considered as correct as held by the Hon'ble High Court of Gujarat in the case of Tripura Containers Pvt. Ltd., [2011 (264) ELT 339 (Guj.)]. He submits that the penalties imposed on RRL and the Managing Director needs to be set aside. 6. Learned Departmental Representative on the other hand submits that the Adjudicating Authority has upheld the demands for the extended period, but failed to impose equivalent amount of penalty on the appellant RRL....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... goods which were presumably not manufactured in the factory premises, accordingly there is no need to confirm the demands. This law is settled by the Hon'ble High Court of Gujarat in the case of Tripura Containers Pvt. Ltd., wherein their lordships in para 6 and 7 held as under: "6. From the facts noted hereinabove, it is apparent that the assessee had purchased the M.S. Drums from manufacturers. On the M.S. Drums so purchased by it the assessee had availed of CENVAT credit. The assessee sold the said M.S. Drums to purchasers without undertaking any manufacturing activity thereon. As such, the M.S. Drums not having been used as inputs for manufacture of final product, the assessee was not entitled to avail of CENVAT credit in respect th....