2019 (2) TMI 556

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.... 2. Briefly the facts of the present case are that the appellant is engaged in the manufacture of sugar and molasses falling under Chapter 17 of CETA, 1985 and has availed CENVAT credit on various iron and steel items used in the fabrication of parts of capital goods and structural support for capital goods. The Department entertained a view that the appellant has irregularly availed CENVAT credit. On these allegations, a SCN was issued proposing to deny the CENVAT credit taken on iron and steel items only on the allegation that the iron and steel items in question falling under Chapter 72 and 73 of the CETA, 1985 are not covered under the definition of 'capital goods' as defined under Rule 2(a) of the CCR, 2004. After following the due pro....

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....H MACHINES LTD. VERSUS COMMR. OF C. EX. & S.T., MEERUT-I, 2015 (329) E.L.T. 860 (TRI. - DEL.) (VIII) COMMISSIONER VERSUS RELIANCE PORTS AND TERMINALS LTD., 2016 (334) E.L.T. 630 (GUJ.) 4.1. He further submitted that this Tribunal in the case of Bagalkot Cement & Industries Ltd. Vs. Commr. of Central Tax & Central Excise, Belgaum has allowed the assessee's appeal on 24.10.2018 vide Final Order No. 2166/2018. He also submitted that the copy of verification report dated 25.08.2008 was never furnished to the appellant and the same was even not before the Appellate Commissioner and hence, passing of the impugned order placing reliance on the said verification report is completely in gross violation of principles of natural justice. He furthe....