2019 (3) TMI 1175

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....intendent, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 08/11/2018 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 appellant is engaged in the manufacture of automotive tyres at its factory at Kalamassery. The appellant....

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....lowing the due process, the original authority confirmed the demand for CENVAT credit availed by the appellant under Section 11A of the Central Excise Act and also levied interest under Section 11AA but dropped the proposal for imposing penalty. Aggrieved by the said order, the appellant filed appeal before the Commissioner who upheld the Order-in-Original. 3. Heard both the parties and perused....

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....low: • IPF Vikram India Ltd. v. Commissioner of Central Excise & Service Tax, Indore, 2016 (343) ELT 540 (Tri. Del.) • V.G. Steel Industry v. Commissioner of Central Excise, 2011 (271) ELt 508 (P&H) • Commissioner of Central Excise & Custom v. Purity Flexpack Ltd., 2008 (9) STR 125 (Guj.) • Ran India Steels Pvt. Ltd., Unit-II v. Commissioner of C....

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....credit on the basis of invoice issued by the sister concern. Further, I find that the appellant has taken the CENVAT credit on the duty actually paid by them to the sister concern. Further, I find that in the case of CCE v. MDS Switchgear Ltd., 2008 (229) ELT 485 (SC), the Apex Court has held that recipient manufacturer is entitled to avail the benefit of duty and quantum of duty already determine....