2022 (12) TMI 906

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....redit availed by the appellant, which were held to be improper by the Adjudicating Authority and therefore ineligible, came to be upheld. 2. Heard Ms. Ranjani Sivaraman, Learned Advocate for the appellant and Smt. Sridevi Taritla, Learned Additional Commissioner for the Revenue. 3.1 Learned Advocate for the appellant would submit at the outset that this is the second round of litigation before this forum. She would refer to the Final Order Nos. 43388 to 43390 of 2017 dated 27.12.2017 passed by this Bench in the first round, whereby this Bench was pleased to remand the matter back to the file of the Adjudicating Authority with specific directions to take into account the submissions and contentions, including various judicial pronounce....

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.... Additional Commissioner for the Revenue supported the findings of the lower authorities. She would further submit that an opportunity to furnish supporting documents, as per the directions of this Bench, was provided to the appellant, but the same having not been done, the Adjudicating Authority has proceeded on the basis of available materials and that therefore, there was no error in the orders of the lower authorities. 5. After hearing both sides I find that a common issue is involved in both the appeals, namely, the denial of CENVAT Credit on the ground of alleged irregular availment of CENVAT Credit and demanding of duty thereon and hence, both the appeals are considered for common disposal. 6.1 Having heard both sides and havin....