2018 (5) TMI 1115

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....itha Podwal, AR - For the Respondent ORDER Per : S.S. Garg The present appeal is directed against the impugned order dated 24.4.2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of excisable goods viz., control....

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.... Rs. 2,20,258/- (50% of credit to be reversed), totally amounting to Rs. 28,63,786/-. Therefore, a show-cause notice was issued to them for recovery of the irregular CENVAT credit of Rs. 28,63,786/-. After following the due process, the Additional Commissioner vide Order-in-Original dated 10.7.2015 confirmed the demand of ineligible CENVAT credit amounting to Rs. 8,34,639/- along with interest and....

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.... that the appellant failed to produce any documentary evidence to show the excess payment of credit. Aggrieved by the said order, appellant filed the appeal before the Commissioner (A), who also rejected the appeal of the appellant and hence, the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustai....

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....in-Original dated 10.7.2015. In support of his submission, he relied upon the decision of this Tribunal in the case of Gasha Steels Pvt. Ltd. vs. CCE vide Final Order No.21334/2017 dated 28.7.2017. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the records, I find that it is a fact that when the assets wer....