2020 (11) TMI 540

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....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 outside the purview of the definition of &#39....

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....ing 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., TIRUCHIRAPALLI VERSUS INDIA CEMENTS LTD 2012 (285) E.L.T. 341 (MAD.) f. COMMISS....