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2018 (5) TMI 912
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.... Appellant Mr. N. Jagadish, AR For the Respondent ORDER Per : S.S GARG Appellants have filed these two appeals against the common impugned order dated 4.12.2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellants. Since the issue involved in both the appeals is common, therefore, both the appeals are being disposed of by this order. ....
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....pears that the assessee had availed CENVAT credit of input services used both in the manufacture of dutiable goods and exempted services, namely 'trading', appellant neither maintained separate accounts for receipt, consumption and inventory of input services meant for use in trading of imported scrap and ingots, nor opted for the scheme specified under Rule 6(3)(ii) read with Rule 6(3A) of CENVAT....
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.... Rules, 2004. He further submitted that appellant is a manufacturer of MS Ingots and MS Beams and not the trader of inputs. Merely, because some of the inputs procured by the appellant for the manufacture of final products have been cleared as such in terms of Rule 3(5) of CENVAT Credit Rules, 2004 that itself will not assume the character of trader. He further submitted that very fact of availmen....
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....ted below: CCE & ST, Ghaziabad Vs. Mahaveer Cylinders Ltd. - 2016 (341) E.L.T. 361 (Tri.-All.) Commissioner Vs. U.P. Telelinks - 2015 (329) E.L.T. 888 (Tribunal) Dadu Pipes Pvt. Ltd. Vs. CCE, Noida - 2015 (39) S.T.R. 874 (Tri.-Del.) A.R. Casting Pvt. Ltd. Vs. Commissioner - 2010 (256) E.L.T. 420 (Tri.) 4. On the other hand the learned AR reiterated the findin....