2018 (9) TMI 1125

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....iphode, Advocate For Respondent (s): Shri Atul Handa, AR ORDER Per: Mr. Anil G. Shakkarwar Above stated two appeals are taken together for disposal, since, the issue involved in both the appeals is same. 2. The issue involved herein is the quantum of Cenvat credit admissible in respect of central excise duty paid by an 100% EOU claiming benefit of Sr. No. 2 of Notification No. 23/20....

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....008, Revenue proposed recovery of irregular availment of Cenvat credit to the tune of Rs. 1,21,28,694/- and Cenvat credit of Rs. 7,73,909/- for the period from January 2009 to September 2009. Out of the proposal of denial of Cenvat credit of Rs. 1,21,28,954/-, the demand of Rs. 69,85,771/- was confirmed and out of the demand of Rs. 7,73,909/- entire amount was confirmed. The proceedings culminated....