2019 (6) TMI 505

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....ant For the Appellant (s) Shri T. Mondal, A.C. (A.R.) For the Respondent (s) ORDER PER SHRI V. PADMANABHAN The present appeal is against the Order-in-Original No. 21/COMMR/BOL/2017 dated 13.02.2017 passed by the Commissioner of Central Excise & Service Tax, Bolpur Commissionerate. The appellant is engaged in the manufacture of M.S.Flat/Bar, M.S. Angle, M.S. Channel, M.S. Round etc. For....

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....- alongwith interest. Further, penalty of an amount equal to the CENVAT Credit disallowed, was also imposed. This order is under challenge in the present appeal. 2. The appellant is represented by Shri S.P. Siddhanta, Ld. Consultant and Revenue is represented by Shri Mondal, Ld. A.C. (A.R.). 3. The Ld. Consultant submitted that the inputs procured were from M/s. IISCO, a unit of SAIL and hav....

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....It is asserted on behalf of the appellant that such goods are capable of being used in the factory for the manufacture of rolled products and hence the credit is admissible. In any case, we note that identical dispute for the earlier period stands decided in appellant's favour vide F.O. No. 75683/2018 dated-22.3.2018 resulting in allowing the CENVAT Credit with the following reasons: "Hav....

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....out of the rolling mill due to mechanical problems. These 'misrolls' are cleared to other small rolling mills even as per the appellant's admission. The adjudicating authority has relied on the Board's Circular No. 27/89, dated-21-9-89 wherein it has been clarified that the heading No. 7204 would not cover an article which could be converted into another article by not rolling without it being nec....