2022 (8) TMI 701

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....i N.K.Chowdhury, Advocate for the Appellant Shri J.Chattopadhyay, Authorized Representative for the Respondent ORDER The present appeal has been filed by the Appellant, M/s Kiswok Industries Pvt. Ltd., against Order-in-Original dated 15.09.2010 whereby the Ld. Commissioner, Central Excise, Haldia Commissionerate, has confirmed demand of central excise duty of Rs.2,71,12,041/- consequent t....

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.... the basis of said contentions, proceedings were initiated by issuance of Show Cause Notice dated 05.05.2010 (SCN) to deny the CENVAT Credit availed by the appellant on the strength of invoices issued by the aforesaid supplier. 2.2 After following the due process of law, the Ld.Commissioner vide the impugned Order dated 15.09.2010 adjudicated the said show-cause notice against which the instant....

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....pient of goods, cannot be deprived of the benefit of CENVAT Credit. He also submitted that in the facts of the case the receipt of excisable goods and duty paid nature of said goods are not in dispute. 4.2 He also relied on the following judgements wherein it has been held that even if the activity undertaken by the assessee does not amount to manufacture, CENVAT Credit availed on inputs cannot....

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....ta-IV- Final Order No. 76342/2019 dated 06.08.2019 • C.C.E. Bangalore-V v. Vishal Precision Steel Tubes & Stripes Pvt. Ltd. 2017 (349) E.L.T. 686 (kar) 5. The Ld. Authorized Representative appearing for the Revenue reiterated the finding made by the Ld. Commissioner and prayed that appeal filed by the assessee be rejected being devoid of any merit. 6. We have elaborately heard b....