2018 (9) TMI 900

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....e for the Appellant Shri R. Subramaniam, AC (AR) for the Respondent ORDER Brief facts are that the appellants who are engaged in manufacture of MS billets and TMT bars were availing the facility of CENVAT credit on duty paid on inputs, capital goods and service tax paid on input services. On verification of records, it was noticed that they had availed wrong credit to the tune of Rs. 7,24....

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....Madras in the case of Commissioner of Central Excise, Madurai Vs. Strategic Engineering (P) Ltd. - 2014 (310) ELT 509 (Mad.) and the decision of the Tribunal in the case of Bay Forge Ltd. Vs. Commissioner of Central Excise, Puducherry vide Final Order No.4 1766/2018 dated 11.6.2018. 3. The ld. AR Shri R. Subramaniam supported the findings in the impugned order. 4. Heard both sides. 5. It ....