2017 (7) TMI 1143

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...., Additional Commissioner (AR) for the respondent Dispute in this appeal M/s Radiant Indus Chem Pvt Ltd against order-in-appeal no. AV(300)264/2013 dated 12^th November 2013 is the disallowance of CENVAT credit of Rs. 2,17,785/-, interest thereon and the penalty of like amount under rule 15 of CENVAT Credit Rules, 2004 read with section 11AC of Central Excise Act, 1944. According to appellant t....

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....n of factory or structures for support on factory. Placing reliance on the decision of the Tribunal in Vandana Global Ltd. v. Commissioner of Central Excise, Raipur - 2010 (253) ELT 440 (Tri. - LB) it was also held that an attempt to insinuate a fresh ground that had not been agitated before the lower authority had occurred. Learned Authorised Representative placed reliance on the decision of the ....