2022 (10) TMI 514

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....ant Shri J.Chattopadhyay, Authorized Representative for the Respondent ORDER The present appeal has been filed by the Appellant against the Order-in-Appeal No.43/RAN/2018 dated 01.02.2018 passed by Commissioner (Appeals) of CGST & Central Excise, Ranchi. 2.1 The facts in brief are that the Appellants are engaged in the manufacture of "Emulsion Matrix (bulk explosive)". The Appellant is....

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....annel, H.R. Plates, M.S.Bar, Chequered Plates, Troughed Sheet, Welding Electrodes etc., which are used at the manufacturing process. That after production of the aforesaid "Non- Explosive/Emulsion Matrix" at its plant side with the help of aforesaid Storage Tank, the said "Non-Explosive/Emulsion Matrix" along with other chemicals are loaded in a Special Vehicle, namely, "Bulk Mobile Delivery (BMD)....

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....i.e. "Bulk Explosive". It is further submitted that the disputed goods had been used for the purposes of manufacturing of BMD Vehicles and the Storage Tanks, without which, the "Bulk Explosive" cannot be prepared. 2.2 Show-cause notice dated 06.02.2014 was issued alleging wrong availment of cenvat credit during the period January, 2013 to December, 2013. Show-cause notice proposed to disallow a....

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....t of Rs.1,05,990/- and also imposed equal amount of penalty under Section 11AC of the Central Excise Act, 1944 read with Rule 15 (2) of the Cenvat Credit Rules, 2004. On appeal, the Ld.Commissioner (Appeals) upheld the demand but set aside the penalty imposed. Against the upholding of the demand, the Appellant is in appeal before the Tribunal. 3. Heard both sides and perused the appeal records.....