2018 (9) TMI 1053

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellant Shri R. Subramaniyan, AC (AR) for the Respondent ORDER Brief facts are that the appellants who are engaged in manufacture of Nylon mono-filament Yarn, were availing the facility of Cenvat Credit of the duty paid on inputs and capital goods as well as service tax paid on input services. During the course of verification of accounts, it was noticed that they have availed c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d Counsel, Shri. R. Ravikumar, submitted that the appellant had reversed the credit immediately when the same was pointed out by the Department. The credit was availed twice inadvertently and there was no mala fide intention to evade payment of duty. He relied upon the decision in the case of Commissioner of C. Ex., Madurai Vs. Strategic Engineering (P) Ltd. [2014 (310) E.L.T. 509 (Mad.)] and subm....