2025 (6) TMI 839

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....along with interest and has also imposed equal penalty under Rule 15 of the Cenvat Credit Rules, 2004. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of auto parts components. They are interalia availing Cenvat credit of the central excise duty paid on inputs i.e. bright bars falling under chapter heading 7215.10, 7215.20 used by them in the manufacture of auto parts components which are cleared on payment of appropriate amount of central excise duty. These inputs, i.e. "bright bars" are purchased from manufacturers/ registered dealers against the invoices on which appropriate amount of central excise duty was being paid by those suppliers. Duty has been demanded from the appellant on the g....

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....EXCISE, DELHI-IV * 2015 (10) TMI 2562-CESTAT NEW DELHI M/S. RAJSHREE INDUSTRIES VERSUS C.C.E. DELHI-IV * 2015 (1) TMI 292-CESTAT NEW DELHI - Other Citation: 2015 (318) E.L.T. 139 (Tri. Del.) M/S. RB. STEEL SERVICES, SHRI MHAVIR BRIGHT STEEL UDHYOG AND PUNCH RATNA STEEL (P) LTD. VERSUS CCE & ST. ROHTAK * 2015 (11) TMI 772-CESTAT NEW DELHI BHAVNISH METAL VERSUS COMMISSIONER OF CENTRAL EXCISE, DELHI-IV * 2015 (10) TMI 1263-CESTAT NEW DELHI NEW VISHVEKARMA AUTOTECH PVT. LTD. VERSUS C.C.E., DELHI-IV * 2015 (10) TMI 904-CESTAT NEW DELHI Other Citation: 2016 (332) E.L.T. 822 (Tri. - Del.) BHAMBRA FABRICATORS VERSUS C.C.E., DELHI-IV * 2015 (10) TM1 902-CESTAT NEW DELHI PIPLANI ENTERPRISES VERSUS C.C.E. DELHI-IV * 2016 (3) TMI 775-CEST....

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....Tribunal in the case of : " 2013 (294) E.L.T. 203 (Bom.) COMMISSIONER OF CENTRAL EXCISE, PUNE-III Versus AJINKYA ENTERPRISES in the present case, the assessment on decoiled HR/CR coils cleared from the factory of the assessee on payment of duty has neither been reversed nor it is held that the assessee is entitled to refund of duty paid at the time of clearing the decoiled HR/CR coils. In these circumstances, the CESTAT following its decision in the case of Ashok Enterprises -2008 (221) E.L.T. 586 (T), Super Forgings - 2007 (217) E.L.T. 559 (T). S.A.1.1-2007 (220) E.L.T. 520 (T) 2009 (15) S.T.R. 640 (Tribunal), M.P. Telelinks Limited - 2004 (178) E.L.T. 167 (1) and a decision of the Gujarat High Court in the case of CCE v Creative Enterp....