2018 (9) TMI 1653

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....na Gopalan, Advocate for the Appellant Shri A. Cletus, Addl. Commissioner (AR) for the Respondent ORDER Per Ms. Sulekha Beevi, C.S. The appellants are manufacturers of dry cell batteries and are availing the facility of CENVAT credit of duty paid on inputs, capital goods and input services. They have corporate office located at Kolkata. Apart from their unit at Thiruvottiyur, they have....

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....ing to disallow the CENVAT credit and for recovery of the same along with interest and for imposing penalties. After due process of law, the adjudicating authority confirmed the demand along with interest and imposed penalties. Hence this appeal. 2. On behalf of the appellant, ld. counsel Shri Santhana Gopalan submitted that the main issue is whether the appellant is eligible to avail CENVAT cr....