2017 (2) TMI 1350

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....016 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Excise Appeal No. 885/2009, this appeal is preferred. The facts necessary to be noticed for adjudication of the instant appeal are that the respondent assessee is engaged in manufacture of exempted as well as dutiable final product. The assessee availed Cenvat credit on duty paid on inputs being used on both type....

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.... Commissioner (Appeals) and the Tribunal, it is apparent that the findings are based upon the law laid down by Hon'ble Supreme Court in the case of Chandrapur Magnet Wires (P) Ltd., Nagpur v. Collector of Central Excise, Central Excise Collectorate, Nagpur reported in (1996) 2 SCC 159. In the case aforesaid, the Apex Court held that no penalty could have been imposed after reversal of the Cenvat b....