2018 (7) TMI 309

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....oudhari, Suptd.(AR) for the Respondent (s) ORDER Per Shri P.K. Choudhary 1. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of Paper and Paper Board classifiable under Chapter 48 of the First schedule to the Central Excise Tariff Act, 1985. A Show Cause Notice dated 24.10.2011 was issued alleging that the appellant wrongly availed Cenvat Credit o....

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.... Learned Counsel strongly contended that the demand of Cenvat Credit for the extended period of limitation cannot be sustained as the department was well aware of the entire fact. They have also filed the statutory Returns from time to time. The Learned Counsel for the appellant filed a compilation of case laws on merit as well as on limitation. 4. I find that the Tribunal in the case of Commis....

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....h intent to evade payment of Central Excise duty. 6. I find that the appellant had categorically stated before the lower authorities that these items were used for repairs and maintenance of machinery which is covered by the decision of the Tribunal in favour of the ppellant. The Learned Counsel drew the attention of the Bench to the copy of the ER-I Return. It appears from the letter dated 10.....

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....attisgarh)] e) Commr. of C.Ex., Jaipur vs. Rajasthan Spinning & Weaving Mills Ltd. [2010(255) ELT 481 (S.C.)] f) Union of India vs. Hindustan Zinc Ltd. [2007(214) ELT 510 (Raj.)] g) Union of India vs. Hindustan Zinc Ltd. [2007(214) ELT A115 (S.C.)] h) Commr. of C.Ex., Coimbatore vs. Jawahar Mills Ltd. [2001 (132) ELT 3 (S.C.)] i) Accra Pac (India) Pvt. Ltd. [2008(229) ELT 473 (G.O.I....