2019 (8) TMI 74

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..... Briefly the facts of the present case are that the appellants are engaged in the manufacture of sugar and molasses falling under Chapter Heading 1701 & 1703 of CETA, 1985. During the course of audit, it was noticed that the appellant had availed ineligible CENVAT credit on services used for co-generation plant, invoices which are in the name of their head office and jointing sheets, aluminium sheets, SS plates and HDPE traptent which are not eligible items as per CENVAT Credit Rules. Therefore, a SCN dated 20.06.2017 was issued demanding CENVAT credit of Rs. 6,43,298/- for the period from 1st March, 2015 to 31st March, 2017 along with interest and imposition of penalty under Section 11A of Central Excise Act, 1944. After following the due....

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....¢ Adana Gas Pvt. Ltd. Vs CCE - 2017 (349) ELT 349 • CCE Vs Dayalal Meghji & Co. - 2015 (38) STR 557 • Hindustan Zinc Ltd. Vs CCE - 2013 (291) ELT 464 4.1. He further submitted that the CENVAT credit of Rs. 1,15,259/- has been rejected on the ground that they are not eligible. He further submitted that the appellants have availed CENVAT credit on asbestos fiber jointing sheets/aluminium sheets/SS plates and the said sheets are used for the purpose of cladding of the steam pipes/boller valves for the purpose of avoiding steams loss. Further, the Commissioner has rejected the CENVAT credit on the ground that the appellants have not produced any evidence on record to show the actual usage and to counter this argum....

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....ELT 451 [affirmed by Hon'ble High Court as reported in 2014 (310) ELT 441 (All.)] • GAC Shipping (India) Pvt. Ltd. Vs CCE - 2017 (49) STR 242 • GMR Industries Ltd. Vs CCE - 2016 (41) STR 553 4.4. He further submitted that when the credit is not utilized from the date of its availment till the date of reversal, no interest is payable or for this submission, he relied upon the following: • Rule 14 of the CENVAT Credit Rules, 2004 effective from 01.04.2012 • Vilax Industrial Fabrics Vs CCE - 2016 (8) TMI 752 (affirmed by Hon'ble Karnataka High Court as reported in 2018 (7) TMI 1369 • Vishwaraj Sugars Ltd. Vs CCE - 2019 92) TMI 1556 • Ashok Iron Works Ltd. Vs CCE -....