2025 (7) TMI 632

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..... Aniram Meena, Authorized Representative for the Respondent ORDER S. S. GARG : The present appeal is directed against the impugned order dated 27.10.2014 passed by the Commissioner of Central Excise (Appeals), Delhi-IV, Faridabad, whereby the learned Commissioner (Appeals) has confirmed the demand amounting to Rs.1,17,182/- along with interest and equal penalty. 2. Briefly stated facts of ....

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....ngly, the appellant were not eligible to avail Cenvat Credit on these inputs. A show cause notice was issued to the appellant. The adjudicating authority, after following the due process, confirmed the demand of Rs.1,17,182/- along with interest and also imposed equal penalty. Two other demands of Rs.39,139/- and Rs.27,260/- respectively were also confirmed along with interest and equal penalties.....

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....ibunal in the case of M/s O K Auto Components Pvt Ltd vs. Commr of CGST, Faridabad [Excise Appeal No. 53353 of 2014] has quashed the demand on identical issue vide its Final Order No. 60452/2025 dated 26.03.2025. 4.2 He also submits that this Bench of the Tribunal in the case of M/s Sandeep Laminators Pvt Ltd vs. CCE, Gurgaon - 2024- TIOL-407-CESTAT-CHD, has also held that when the process undert....

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....AT NEW DELHI * Aakash Auto Industries vs. CCE, Delhi-IV - 2016 (3) TMI 775 CESTAT NEW DELHI * CCE, Rohtak vs. Panch Ratna Steel Pvt Ltd - 2015 (10) TMI 1252 CESTAT NEW DELHI He submits that the department has not filed appeal against any of the above cited decisions and therefore, the issue of eligibility of Cenvat Credit of central excise duty paid on inputs i.e. bright bars, even if they....