2016 (7) TMI 1612

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....RDER This appeal is directed against the impugned order dated 15.03.2015 passed by the Commissioner (Appeals) Central Excise and Customs, Jaipur. 2. Brief facts of the case are that the appellants are engaged in the manufacture of Zinc, Lead ingots falling under Chapter 26 of the Central Excise Tariff Act, 1985. During the disputed period, the appellant imported certain inputs and capital goods ....

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....ssued in this regard was adjudicated vide order dated 13.02.2013 wherein Cenvat Credit of Rs. 72,754/- was disallowed alongwith interest and equal amount of penalty was imposed on the appellant. On appeal, the ld. Commissioner (Appeals) has upheld the adjudged demand. 3. The ld. Advocate appearing for the appellant submitted that the assessed Bills of Entry have not bifurcated the amount of Cess ....

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.... amount towards CVD and Cess have not been bifurcated by the Customs Authorities. Since, the entire disputed amount was reflected under the 'CVD' head in the Bills of Entry, taking of Cenvat Credit of such amount is in conformity with Rule 3 read with Rule 9 of the Cenvat Credit Rules. Further, I also find that the Notification No. 89/2005-Cus. dated 04.10.2005 has specifically permitted an import....