2024 (9) TMI 2

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.... Shri Ajay K. Mishra, learned counsel for the appellant has submitted that the appellant is aggrieved only by that portion of the order contained in paragraph 10.4.1 of the impugned order that denies CENVAT credit to the appellant. 3. In this connection, learned counsel pointed out that the appellant had referred extensively to the letter dated 19.01.2017 submitted by the Assistant Commissioner in response to the letter submitted by the appellant for furnishing a certificate relating to CENVAT credit in terms of the order dated 22.05.2012 passed by the Commissioner. Learned counsel pointed out that after checking the invoices and the chart submitted by the appellant, the Assistant Commissioner certified that an amount of Rs. 2,32,46,986/....

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....8.2.2006 and with effect from 1.3.2006 the duty paid on sugar (per 100 Kgs.) has been found to be - BED Rs. 71/- and Sugar Cess - Rs. 24/-. The Edu cess & H. Edu Cess has been paid on this duty. No credit of Sugar cess paid is admissible. (v) The invoices are in the name of M/s Agarwal & sons, Jaipur, though the address on these invoices is not complete in many cases and are addressed to different locations of M/s Agarwal & Sons, Jaipur. (vi) Regarding manufacturing of exempted goods & trading, the Unit has submitted an undertaking dated 18.01.2017 on stamp paper (non-judicial) to the effect that all the raw material i.e. sugar procured in their name, has been used in the manufacture of Boora, Batasha, Mishri & Makhana in ....