2024 (6) TMI 1176

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....9 – 40740 / 2024<br>Central Excise<br>Hon'ble Shri P. Dinesha , Member ( Judicial ) And Hon'ble Shri M. Ajit Kumar , Member ( Technical ) Ms. P. Mallows Priscilla , Advocate for the Appellant Shri M. Ambe , Authorized Representative for the Respondent ORDER Per P. Dinesha , Brief facts of the case as set out in the impugned Order in Original are that the assessee was embossing the....

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....non-excisable products. 2. The above, accordingly, appeared to the Revenue that the taxpayer had contravened Rule 3 of CENVAT Credit Rules, which prompted the Revenue to issue the Show Cause Notice No. 81/2014 dated 26.9.2014, proposing inter alia to demand an amount of Rs.1,25,42,187/- being the CENVAT credit wrongly availed for the period December 2010 to 12.0 8.2014, under Section 11A(5) of ....

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.... by the taxpayer - appellant did amount to the process of manufacturing and therefore, the CENVAT credit was correctly availed on the inputs? 5. At the outset, Advocate would submit that the appellant had availed and utilised CENVAT credit for payment of excise duty on Caseskins; when the department had collected duty on the finished products, the credit so availed on the inputs could not be de....

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....to the above, she would also contend that the assessee had furnished all the details required, in their ER - 1 return and hence, the revenue was not was not justified in invoking the extended period of limitation by alleging suppression. Per contra, ld. joint commissioner supported the findings of the original authority 8. We find that the ratio in all the above decisions of Hon'ble High Cou....