2020 (9) TMI 302

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....ming the order of the Adjudicating Authority, he was pleased to direct the appellant company to pay wrongly availed cenvat credit amounting to Rs. 11,67,818/- along with interest and penalty of Rs. 11,67,818/- under Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11 AC of the Central Excise Act, 1944 and imposed penalty of Rs. 50,000/- upon Shri Vikash Bajoria, Director of the appellant company under Rule 26(2) of the Central Excise Rules, 2002 and rejected their appeal. 2. The brief facts of the case are that the appellants being registered under Central Excise Registration are engaged in the manufacture of Menthol Powder, Menthol Cyrstal and De-mentholised Oil falling under Heading No.29061100 of the Schedule to the Central ....

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....CHD-para 6 (4) Neeru Enterprises & M/s.Abhay Chemicals Vs. CCE, Chandigarh 2019-TIOL-3071-CESTAT-CHD-Para 12 (5) Fine Organics Vs. CCE, Chandigarh - 2019-TIOL-2471-CESTAT Paras 12, 13 4. From the ruling of the Division Bench of this Tribunal in the case of Abhay Chemicals & Others, ld. Counsel points out that this Tribunal, taking notice of various documents and evidences of manufacture by Abhay Chemicals like Certificate of Commercial Tax Officer, Jammu, Certificate of General Manager, District Industries Centre, Jammu, Permission for running the factory in three shifts throughout the year from Inspector of Factories and Boilers, Jammu, Permission for installation of additional machinery for enhancing its capacity and/....

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....resentative for the respondent/Department reiterated the findings of the Commissioner (Appeals) and prays for dismissal of the appeal. 6. Having considered the rival contentions, I find that the allegations in the show cause notice of taking irregular cenvat credit is based on a communication dated 30.02.2012 received from the Additional Commissioner, Customs & Central Excise, J & K, Jammu, stating that the several units in their jurisdiction located in Jammu & Kashmir appear to be not actually engaged in the manufacturing activities. I further find that the appellants have led evidence that they have received the inputs along with duty paying documents. Further, the appellants have made payments for receipt of inputs by cheque. Further,....