TaxTMI 
TaxTMI 
2018 (6) TMI 123
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....Kumar, AR present for the Respondent(s): Per : Ashok Jindal 1. The appellants are in appeal against the impugned orders, wherein demand has been confirmed on account of availing Cenvat Credit and demand of duty and for imposition of penalty on the appellants. 2. The facts of the case are that the appellant is engaged in the manufacture of motor vehicle parts and availing Cenvat Credit on input....
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.... cenvatable inputs outside manufacturing premises for certain process under Rule 16A of the Central Excise Rules, 2002. It was also revealed from the investigation that the said goods were never cleared under job-work challan in terms of Notification No.214/86-CE dated 01/03/86. In these sets of fact, show-cause notices were issued to the appellants proposing to recover Cenvat Credit/Central Excis....
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.... To support this contention, he relied on the decision in the case of Arti Industries Ltd. - 2008 (229) ELT 667 (Tri-Ahmd). He also took support of the decision in the case of Mafatlal Industries Ltd. - 2009 (241) ELT 153 (Tri-Ahmd), which has affirmed by the Hon'ble Apex Court reported in 2010 (255) ELT A77 (SC).He also contended that the show-cause notice has been issued by invoking extended per....
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....e case of Arti Industries Ltd. (supra), wherein this Tribunal observed as under: 3. After appreciating the submissions, we do not find any infirmity in the view of Commissioner (Appeals). The demand has also been made for the period of April, 1995 to October, 1999 by issuing show cause notice on 29-8-2000. The job workers were availing of Modvat credit duty paid on the goods sent to them and as s....