2023 (12) TMI 845

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....MEMBER ( TECHNICAL ) For the Appellant : Shri P. Jayalakshmi , Advocate For the Respondent : Shri Harendra Singh Pal , Assistant Commissioner / A. R. ORDER Order : - [ Per Ms. SULEKHA BEEVI C. S. ] Brief facts are that the appellants are engaged in manufacture of sanitary wares falling under Chapter 69 of Central Excise Tariff Act, 1985. They avail CENVAT Credit of duty paid on inpu....

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.... well as trading of goods, the appellant has availed ineligible credit. Show Cause Notices dated 29.10.2013 and 30.07.2014 were issued for the periods October 2012 to June 2013 and July 2013 to June 2014 proposing to recover the wrongly availed credit along with interest and for imposing penalties invoking Rule 14 and Rule 15 of CENVAT Credit Rules, 2004. After due process of law, the original aut....

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....t Head Office in case of any dispute. 2.2 Secondly, it was argued that the Head Office has not availed any credit on trading activity. The Head Office is maintaining separate accounts. The appellant unit is engaged in manufacturing activity only and is not required to maintain separate accounts for CENVAT account as per law. The Head Office (ISD) has not distributed any credit pertaining to tra....

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....The appellant has not been able to establish that they have not availed credit on common input services pertaining to trading. The reconciliation statement was not furnished before the authorities below. It is prayed that the appeal may be dismissed. 4. Heard both sides. 5.1 The foremost argument put forward by the Ld. counsel for the appellant is that the Department ought to have issued Sho....