2021 (4) TMI 384

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....Upadhyay, Advocate for the appellant Shri Pradeep Gupta, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Heard the parties and perused the records. 2. The appellant is engaged in the manufacture of P.P. medicaments (pharmaceuticals) falling under Chapter Heading No.3004 of CETA. During the period November, 2015 to Jan., 2016, the appellant purchased corrugated pro....

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.... Accordingly, in show cause notice dated 14.06.2017, it was proposed to disallow the cenvat credit of Rs. 11,94,406/- and further penalty was proposed under Rule 15(2) of CCR. 4. The show cause notice was adjudicated on contest vide order-in-original dated 31.10.2018, confirming the proposed disallowance of cenvat credit along with equal amount of penalty under Rule 15(2) of CCR read with Secti....

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....e facts, the cenvat credit is allowable as input(s), and the Court below have erred in rejecting the cenvat credit as inputs. Accordingly, prays for allowing their appeal with consequential benefits. 7. Ld. Authorised Representative for the Revenue relies on the findings in the impugned order. He also relies on the ruling of this Tribunal in the case of Covalent Laboratories Pvt. Ltd. Vs. CCE, ....