2019 (3) TMI 1043

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....(AR) ORDER Per: Raju This appeal has been filed by M/s SS White Technologies Pvt. Ltd against confirmation of demand of reversal of CENVAT Credit taken on capital goods, interest and imposition of penalty under section 15(2) of CENVAT Credit Rules, 2004, read with section 11AC of the Central Excise Act, 1944. 2. Ld. Counsel for the appellant pointed out that during the period 2010-11 t....

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....t provision of law they had availed the said credit. The appellant had replied to the said letter vide their letter dated 17/01/2012 wherein they had pointed that they are entitled to said credit under third proviso to sub Rule 2 of Rule 4 of CENVAT Credit Rules. 2.2 He further pointed that even if the appellants were not eligible for 100% credit in the first year of receipt of goods, the balan....

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....iling exemption under notification 08/03-CE. Appellant has also clarified vide letter dated 23 Jan, 2017 that they had not manufactured any goods with brand name 'Shukla' either for export or for domestic market. 3. Ld. AR relies on the findings of the impugned order. 4. I have gone through rival submissions. I find that the allegation has been made that the appellants are using brand name '....