2019 (3) TMI 1144

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....t. Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 30.01.2018 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 Spiral MS Pipes falling under Chapter 73 of the CETA....

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....emand of CENVAT credit along with demand of interest and imposed penalty. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) who rejected the said appeal. 3. Heard both sides and perused the records. 4. Learned Counsel for the appellants submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the f....

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....ce is permitted at the stage of appeal before the Commissioner (A). 5. On the other hand, learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that both the authorities below have rejected the CENVAT credit by relying upon the decision of the Larger Bench in the case of Vandana Global Ltd (supra) wherei....

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.... • CCE v. Maharashtra Seamless Ltd., 2017 (12) TMI 1179. • Final Order No. 40768-40769/2017 dated 29.03.2017 passed by the Hon'ble Chennai Tribunal in the Appellant's other unit case. 6.1. Further, I find that both the authorities have wrongly relied upon the decision of Vandana Global Ltd. which has now been set aside by the Chattishgarh High Court as stated supra wherein i....