2020 (4) TMI 377

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....handra, Authorised Representatives for the respondent ORDER ASHOK JINDAL: The appellant is in appeal against the impugned order wherein it was held that appellant is not entitled to avail cenvat credit on MS pipes (Black), therefore, they are required to reverse the said cenvat credit. It was agreed that the activity undertaken by the appellant in respect of MS pies does not amount to manufactu....

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.... pipe (Black). The show cause notice was adjudicated, demand on account of reversal of cenvat credit was confirmed alongwith interest. Penalty was also imposed. Against the said order, appellant is before me. 3. Heard the parties. 4. The fact that although this MS pipe (Black) is not input for the appellant on which they have taken cenvat credit (without any process) has been cleared on payment ....