2018 (11) TMI 817

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....) Shri. R. Parthasarathy, Consultant for the Appellant Shri. S. Govindarajan, AC (AR) for the Respondent ORDER Per P. Dinesha: The appellants are manufacturers of cement falling under Chapter 25 of the Central Excise Tariff Act, 1985 and were availing CENVAT Credit for various inputs, input services and capital goods used in or in relation to the manufacture of cement. The appellant....

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.... credit taken were duly incorporated in their CENVAT Credit account as well as in the monthly ER-1 returns right from March, 2010 and the jurisdictional officers did not raise any objection even though input CENVAT Credit was taken between March, 2010 and June, 2010. 2. A Show Cause Notice dated 03.01.2011 was issued proposing to recover Rs. 25,19,787/- being the CENVAT Credit relating to iron ....

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...., Ld. Consultant Shri. R. Parthasarathy appeared on behalf of the appellant and Ld. AC (AR) Shri. S. Govindarajan appeared on behalf of the Revenue. 4. We have heard the rival contentions, perused the documents placed on record and have also gone through the decisions referred to during the course of arguments. 5. During the course of hearing, Ld. Consultant submitted that the issue is squar....

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....ettinadu Cement Corporation Ltd. (supra) this Bench after noting several judicial precedents, has held that : ".... 2. In view of the above, this case is also remanded to the adjudicating authority to decide afresh in the light of the aforesaid judgment considering the evidence and pleadings of the appellant granting reasonable opportunity of hearing. 3. The controversy having been resolv....