2018 (7) TMI 773

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.... suppliers including one M/s Gravita Metal, Jammu. They have availed credit of the duty paid by M/s Gravita Metal. Alleging that the processes undertaken by M/s Gravita Metal does not result into manufacture, accordingly, SCN was issued to M/s Gravita Metal by the Jurisdictional Commissionerate. On adjudication, it was decided in favour of the Revenue. Consequently, the appellant was issued with the present demand notice for recovery of the total credit of Rs. 29,77,817/- availed on the input invoices issued by M/s Gravita Metal, Jammu, during the period June 2012 to October 2013. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the Ld. Commissioner (Appeals) who in t....

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.... High Court in the case of Nahar Granites (supra). In the said case, the respondent had taken CENVAT Credit on Zinc Dross a by-product of manufacturing activity of the supplier of the goods on payment of duty. Later, it was held that no excise duty would be leviable on Zinc Dross by the Hon'ble Supreme Court. Consequently, credit availed by the Respondent in that case was proposed to be denied. In the said context, the Hon'ble High Court held as follows: "8. In terms of Rules 3 and 4 of the Cenvat Credit Rules, 2004, a manufacturer would be entitled to avail the Cenvat credit in respect of the inputs used for the manufacture of a final product or in providing taxable service of the excise duty specified in First Schedule to the Excise Ta....