2018 (12) TMI 1287

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....dent 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 present case are that the appellant is engage....

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....ufacture 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 also rejected the same on the ground that th....

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.... 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 appellant has not produced certificate showing the re....

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.... 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 the certificate showing the details of the inputs....