2019 (5) TMI 52

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....r the Appellant. Shri Mir Anwar Mohiuddin, Authorised Representative for the Respondent. ORDER PER: MR. P. VENKATA SUBBA RAO This appeal is filed against order-in-appeal No. HYD-EXCUS-MD-AP2-0036- 18-19 dated 23.07.2018 2. Heard both sides and perused the records. The appellant herein is engaged in manufacture of excisable goods and availed CENVAT credit on the inputs and input serv....

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....ENVAT credit. Thereafter, show-cause notice dated 28.02.2017 was issued seeking reversal of CENVAT credit as above and proposing to appropriate the amounts already reversed by them. It was also proposed to impose penalty on them under Rule 15(2) of CENVAT Credit Rules 2004. Before the lower authority as well as the First Appellate Authority, appellant contested the CENVAT credit on the rent-a-cab ....

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....mit that wrong availment of CENVAT credit by them was due to genuine clerical errors which resulted in availment of ineligible CENVAT credit. However, they have not utilised any of the CENVAT credit availed by them wrongly as is evident from the fact that there is no demand of interest in the show-cause notice itself. He would submit that the show-cause notice does not show that there was any elem....

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....If it had been a genuine mistake due to clerical errors, the same could have been found by them during their finalisation of accounts and could have been reversed. This shows that the appellant had intentionally wrongly availed CENVAT credit so that he could evade excise duty to that extent. When it was caught by the audit and pointed out, the CENVAT credit has been reversed. Therefore the penalty....