2025 (4) TMI 811

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.... the Appellant : Mr. Syed Peeran, Advocate Present For the Respondent : Mr. K. A. Jathin, Deputy Comm. ( AR ) ORDER PER : D. M. MISRA This is an appeal filed against Order-in-Original No.05/2013-COMMR/C.EX dated 26.02.2013 passed by the Commissioner of Central Excise & Customs, Belgaum. 2. Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of....

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.....2011 alleging that cenvat credit of Rs.1,61,08,850/- availed on those processed goods received from Jamshedpur unit is inadmissible proposed to be recover the credit with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Hence, the present appeal. 3. At the outset, the learned advocate for the appellant has submitted that the Show-cause Notice issued to....

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....urat-III Vs. Creative Enterprises: 2009 (235) ELT 785 (Guj.) and affirmed by Hon'ble Supreme Court in 2009 (243) E.L.T. A121. The principle laid down in said cases has been adopted by the Tribunal in the case of Hicure Pharmaceuticals Pvt. Ltd. v. CCE & ST, Belgaum: [2024(1) TMI 669- CESTAT Bangalore], Vishal Precision Steel Tubes & Strips Pvt Ltd Vs. CCE, Bangalore: [2023 (12) TMI 1060 - CESTAT B....

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....ia Pvt. Ltd. v. CCE, Bangalore-I [2024 (5) TMI 324- CESTAT Bangalore]. This Tribunal after referring to the judgment of the Hon'ble Supreme Court in the case of Sarvesh Refractories Pvt. Ltd. Vs. CC.Ex. & Customs [2007 (11) TMI 23 -SC] and CCE Vs. MDS Switchgear Ltd., [2008 (8) TMI 37 - SC] held that once the duty paid character of inputs had not been questioned, in the hands of the manufacturer w....