2019 (2) TMI 1484

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....els for use in paint shop. Department took the view that there cannot availment of CENVAT credit in respect of such items. Accordingly, proceedings were initiated against the appellant which culminated in an order dated 7.9.2012, (impugned order), wherein the Commissioner inter alia demanded an amount of Rs. 94,27,658/- with interest thereof and also imposed equal penalty under Rule 15 of CENVAT Credit Rules, 2004 r/w section 11AC of Central Excise Act, 1944. Aggrieved, the appellants are now before this forum. 2. Today, when the matter came up for hearing, ld. counsel Shri M.N. Bharathi made oral and written arguments which can be broadly summarized as under:- 2.1 Hollow profiles and panels are integrally connected to the manufacturing p....

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.... The issue in question has been decided in their favour in a number of judgments / decision some of which are as under:- a. Thiru Arooran Sugars - 2017 (335) ELT 373 (Mad.) b. Vandana Global Ltd. - 2018 (16) GSTL 462 (Chatt.) c. Hyundai Motors India Ltd. - 2017 (346) ELT 431 (Tri. Chen.) d. Mothersonn Automotive Technologies Engg. Ltd. - 2008 (227) ELT 102 (Tri. Chennai) 6. Although the adjudicating authority has predominantly premised his order on the Larger Bench decision of the Tribunal, but the said decision has been over turned by the Hon'ble High Court of Chattisgarh, wherein it has held as under:- "5. The impugned order of the Tribunal had come up for consideration before different High Courts either cited as precedent or as re....