2019 (9) TMI 1492

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.... (T) Shri Prasad Paranjpe, Advocate, for the Appellant. Shri Sanjay Hasija and N.N. Prabhudesai, Superintendents (AR), for the Respondent. ORDER These appeals are filed against the respective Orders-in-Original, however, since the issues are inter-linked, hence taken up together for disposal. 2. Briefly stated the facts of the case (Appeal No. 1434/2011) are that the appellants....

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.... deposited the Cenvat credit of Rs. 64,61,849/-. In Appeal No. E/1913/2012 the facts are that the appellant had taken suo motu credit of Rs. 64,58,360/- on 13-4-2007 which they had reversed earlier on 31-3-2007, subject matter of dispute in Appeal No. E/1434/2011. Consequently, Show Cause Notice was issued to them for recovery of suo motu credit along with interest and penalty which, on adjudicati....

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....nputs received for job work under Rule 4(5)(a) of [Cenvat Credit Rules], 2004, it is his contention that the issue is covered by the judgment of the Larger Bench of this Tribunal in the case of Sterlite Industries (India) Ltd. v. Commissioner of Central Excise, Pune - 2005 (183) E.L.T. 353 (Tri. - LB) which was later upheld by the Hon'ble Bombay High Court. Further, Learned Advocate for the appell....

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....resent appeal for consideration is whether the appellants are entitled to credit of duty paid on inputs received under Rule 4(5)(a) of Cenvat Credit Rules, 2004. We find that the issue has been considered at length by the Larger Bench of this Tribunal in Sterlite Industries case (supra) in the context of old provisions which was later upheld by the Hon'ble Bombay High Court. No contrary decision h....