2021 (10) TMI 1373

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....or the Respondent. ORDER M/s. Mangalam Cement Ltd., P.O. Aditya Nagar, Morak, Distt.-Kota (hereinafter called the 'appellants') are engaged in the manufacture of OP/PP Cement falling under Chapter Heading No. 2523 of the First Schedule of the Central Excise Tariff Act, 1985. 2. The appellants had filed a rebate claim for an amount of Rs. 23,59,941/-, in respect of duty paid on the goods, w....

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....this appeal before the Tribunal. 6. Ld. Counsel for the appellant urges that vide Order-in-Original dated 7-4-2006, a demand of Rs. 10,40,618/- was confirmed for disallowance of Cenvat credit on cement and TOR Steel Bars. The appellant had preferred appeal before this Tribunal, which was rejected vide a Final Order No. 50309/2017-CU(SM), dated 12-1-2017. Thereafter, the appellant filed recti....

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.....L.T. 594 (T. - Delhi) (5)     Gujarat State Fertilizer Co. Ltd. v. Union of India - 2013 (290) E.L.T. 161 (Guj.). 8. It was further urged that as the issue of Cenvat credit vide Order-in-Original dated 7-4-2006 is still pending before the Hon'ble Rajasthan High Court, the adjustment made in the present proceedings of rebate, is liable to be set aside. 9. Opposing....

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....ation. The High Court also held that recovery so made is in consonance with the Central Excise Act. Reliance was also placed on the following rulings :-  (1)     Kohinoor Elastics Pvt. Ltd. -2006 (198) E.L.T. 431 (Tri. - Delhi)  (2)     Diamond Cement - 2009 (238) E.L.T. 777 (Tri. - Delhi)  (3)     TISCO Ltd. - 1990 (....