2019 (5) TMI 2032

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....xcise<br>HON&#39;BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON&#39;BLE MEMBER (TECHNICAL), MR. RAJU Sh. P.D. Rachchh (Advocate) for the Appellant Shri. L. Patra (AR) for the Respondent PER: RAMESH NAIR The brief facts of the case are that the appellants are engaged in the manufacture of parts of pumps and milling machine classifiable under CETH 8313.99 and 8474.90. The appellant for t....

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....of demand of sanctioned rebate claim was made and also demand of cenvat credit confirmed. Being aggrieved by the order in original, the appellant filed appeal before the Commissioner (Appeals) who upheld that order in original, therefore, the present appeal. 2. Sh. P. D. Rachchh, Ld. Counsel appearing on behalf of the appellant, at the outset submits that the entire case of denial of cenvat cre....

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....umbai 3. On the other hand, Sh. G. Jha, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He raised a preliminary objection that the order relates to rebate of duty, therefore, this Tribunal has no jurisdiction to decide this matter. As regard the classification, he submits that there is elaborate discussion in the SCN as well as the order....

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....ppellant attained finality. Only on this basis itself, the appellant's claim of cenvat credit is also correct and legal for the reason that the goods classifiable under Chapter heading 847490 attracts duty accordingly they are entitled for the cenvat credit, therefore, the demand of cenvat credit of Rs. 14,48,600/- plus Education Cess Rs. 11,217/- is set aside and corresponding penalty imposed und....