2018 (8) TMI 1671

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....Juneja, DR for the Respondent ORDER Per : V. Padmanabhan 1. The present appeal is against the Order-in-Appeal No. 08/2017-18 dated 19/01/2018. The appellant is engaged in the manufacture of Transformer Tank falling under CETH 8504 of the Central Excise Tariff Act. During the period under dispute i.e. April, 2010 to August, 2014, the appellant availed Cevant Credit under the Cenvat Credit ....

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....Advocate is summarized below:- i. The receipt of the material described as "MS Bar‟ under invoices issued by the supplier is not disputed. All goods have been accounted, issued for manufacture and shown as such in the documentation maintained by the appellant. ii. The goods procured by the appellant for use in the manufacture of transformer tank, are in the form of certain ....

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....ho is running the manufacture unit since 1984, has been procuring and using similar goods in the manufacture of transformer tank, but the Department has suddenly proceeded to disallow the credit on such goods which is not fair. v. Lastly he submitted that the appellant is eligible for such credit. 4. The Ld. DR justified the impugned order with the following submissions; i. Th....

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....nk. The documents maintained by the appellant have recorded the receipt of such goods. The issue of such material for use in the manufacture has been clearly recorded and supported by documents. However, the Revenue has taken the view that the transformer tank manufactured by the appellant does not make use of the items described as "MS Bar". 7. After perusal of the relevant Central Excise Tari....