2018 (12) TMI 1478

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....or the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 27.3.2018 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of sponge iron falling under Chapter Heading 72 of Central Excise Tariff Act, ....

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....due process, the Asst. Commissioner vide Order-in-Original dated 9.12.2016 allowed the CENVAT credit of Rs. 15,29,035/- and disallowed ineligible CENVAT credit of Rs. 1,29,239/- under Rule 14 of CENVAT Credit Rules, 2004 along with interest and also imposed equal penalty under Rule 15(2) of CENVAT Credit Rules, 2004. Aggrieved by the said order, appellant filed appeal before the Commissioner (A) w....

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....vour of the assessee in the various decisions cited below: • Suguna Metals Pvt. Ltd. VS. CCE, Hyderabad: 2016 (339) ELT 119 (Tri.-Hyd.) • Metrochem Industries Ltd. vs. CCE, Hyderabad: 2013 (292) ELT 578 (Tri.-Ahmd.) • Monnet Ispat & Energy Ltd. vs. CCE: 2015 (330) ELT 711 (Tri.-Del.) • India Cements Ltd. vs. CESTAT: 2015 (321) ELT 209 (Mad.) ....

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....uld be available to the department. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of material on records, I find that the appellants have proved that they have used these impugned items for support of capital goods which is essential for use of capital goods. Further, I find that in the Order-in-Original....