2023 (6) TMI 1242

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....ECHNICAL) NONE for the Appellant (s) Shri A. Roy, Authorized Representative for the Revenue ORDER By the impugned order, the Ld. Commissioner has disallowed the Cenvat Credit of Rs. 55,67,699/- taken by the appellant company during June 2004 to June 2009 and ordered for recovery of the same along with interest under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A & 11AB of th....

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....he Project Manager of the Appellant was also recorded under Section 14 of the Act on 05.01.2007. 5. It was further submitted that in any event, the appellant is an employee of the company. In his capacity as Project Manager of the company, the appellant always discharged his duties and functions diligently. The Appellant never indulged in violation of any of the provisions of law in any manner wa....

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....or at power plant , ground hopper, day bin etc. Kiln cooler transfer structure, Platform of power plant and casings etc. being embedded to the earth, are not admissible to RSL. 7. We find that the issue is no more res integra and is squarely covered by the judgement of the Hon'ble Calcutta High Court in the case of M/s. Goyal MG Gases Pvt.Ltd. Vs. Union of India & Others reported in 2017 (8) TMI ....

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....vt. Ltd. v. UOI cited (supra) which is not stayed by the Hon'ble Supreme Court. The Hon'ble Calcutta High Court in the said case, has declared the provisions of Rule 8(3A) ibid as invalid and further has held that the Revenue cannot take a different stand and parity has to be extended to the assessee. 10. We find that the demand in the instant case has been raised for contravention of Rule 8(3A) ....