2018 (12) TMI 1287

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....Dy, Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 03/04/2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has confirmed the demand of Rs. 2,36,480/- along with interest but reduced the penalty to Rs. 53,000/- under Rule 15(1) of CENVAT Credit Rules, 2004. 2. Briefly the facts of the pres....

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....k up of the inputs that went into the manufacture of exempted goods does not stand as evidence unless it is supported by the CAS / Chartered Engineer's certificate. The original authority also held that the appellant has never produced such certificate or such proof of reversal along with certificate. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals) who als....

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.... decision of the Supreme Court in the case of Chandrapur Magnet Wires (P) Ltd. Vs. CCE [1996(81) ELT 3(SC)] held that once the assessee reversed the credit availed along with interest, the question of applying the provisions of Rule 6 of CENVAT Credit Rules, 2004 does not arise. He further submitted that in spite of reversal of proportionate credit, both the authorities have held that the appellan....

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....e subsidiary of BARC. 6. After considering the submissions of both sides and records, I find that both the authorities confirmed the demand in the absence of certificate required to be produced by the appellant to show that he has actually reversed the CENVAT credit relating to the manufacture of exempted goods which were sold to the subsidiary of BARC. Now the appellant has produced before me ....