2018 (5) TMI 1661

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....t appeal is directed against the impugned order dated 4.12.2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of MS billets falling under Chapter Heading 7207 1920 of the Central Excise Tariff Act, 1985 and are availing the CENVAT credit on inputs....

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....ccordingly, a show-cause cause notice was issued to the appellant for recovery of inadmissible credit of Rs. 3,48,046/- availed on such structural items viz., angles, coils, channels, MS plates falling under Chapter 72 and 73 of CETA during the period November 2012 to December 2013 along with interest and equivalent penalty invoking extended period provisions. After following the due process, the ....

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....n the manufacture of final product. In support of his submission, he relied upon the decision of Karnataka High Court in the case of CCE, Belgaum vs. Doodhaganga Krishna Sahakari Sakkare Karkhane Niyamit reported in 2013 (297) ELT 361 (Kar.). He further submitted that the appellants have not suppressed any fact from the department with intent to evade payment of tax. 5. On the other hand, the lea....