2020 (11) TMI 540

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....t Appellant is engaged in the manufacture of clinker and cement classifiable under Chapter 25 of the Central Excise Tariff Act, 1985 at its unit at Meghalaya. During an investigation proceeding by the Department, it was alleged that the Appellant has availed certain Cenvat credit as input and input services during the period from 2008-09 to 2010-11 amounting to Rs. 97,55,149/-. The Appellant during the course of investigation had deposited an amount of Rs. 94,46,102/- subject to finality of the proceedings and to safeguard itself from any unwarranted interest liability. Based on the above, a Show Cause Notice dated 04/03/2012 was issued to the Appellant, alleging wrongful availment of Cenvat credit of Rs. 97,55,149/- on the items which are ....

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....ant has already reversed substantial amount during the course of investigation and hence the amount of Cenvat credit for the period after 07/07/2009 amounting to Rs. 16,29,837/- already stands reversed by the Appellant. He further relied on various judgments namely: a. Decision of CESTAT in Ex.Appeal No.75154/16 vide FO FO/A/76042/2018 dated 09/05/2018 b. MANGLAM CEMENT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I 2018 (360) E.L.T. 737 (Tri. - LB) c. COMMR. OF CUS. & C. EX., VISAKHAPATNAM-II VERSUS A.P.P. MILLS LTD. 2013 (291) E.L.T. 585 (TRI. - BANG.) d. SANGHVI FORGING & ENGINEERING LTD. VERSUS COMMR. OF C. EX., VADODARA-II 2014 (302) E.L.T. 136 (TRI. - AHMD.) e. COMMISSIONER OF C. EX.,....

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....on'ble High Court of Chattisgarh. Also, the Hon'ble Calcutta High Court had in the case of Surya Alloy Industries Ltd. v. Union of India reported as 2014 (305) ELT 47 (Cal.). had disapproved the judgment of the Larger Bench. Thus, we are inclined to state that the Cenvat credit of the items mentioned supra along with Service tax credit of inward transportation for such items is an eligible Cenvat credit upto 06/07/2009 and hence we are of the view that the appeal to this extent ought to be allowed. 8. We find that the usage of various iron and steels items is to be analysed in light of the decision of the Hon'ble Supreme Court in the case of Rajasthan Spinning & Weaving Mills Ltd. reported as 2010 (255) ELT 481 (SC). In this judgement, t....