2025 (8) TMI 1396

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....o Rs. 3,05,233 along with interest and also imposed equal penalty. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of shape and sections and channels falling under Chapter 72 of the Central Excise Tariff Act and are availing CENVAT Credit on the inputs, capital goods and input services as per the Cenvat Credit Rules, 2004. During the course of Audit, it was observed that the appellant was procuring billets/blooms from different branches of Steel Authority of India Ltd. These billets/blooms were transported to their premises through Railways. The appellants, besides availing CENVAT Credit of the Central Excise duty paid on the billets and blooms, had availed the Cenvat Credit of the service ....

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....re the Commissioner (Appeals) and the Learned Commissioner (Appeals) has dropped the demand by an amount of Rs. 7,91,621 on the basis of STTG Certificates supplied by the Railways but confirmed the demand of Rs. 3,05,233 only and also imposed equal penalty. Learned Commissioner (Appeals) has relied upon the decision of JSW Steel Ltd. Vs. CCE 2002 (3) TMI 913 (Tri.-Mum.) for dropping the demand of Rs. 26,41,662 but confirming the demand of Rs. 3,05,233. Hence, the present appeal. 3. Heard both the parties and perused the material on record. 4. Learned counsel appearing on behalf of the appellant submits that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He ....

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....No. 1048/36/2016-CX dated 20.09.2016, the STTG Certificate is required to be produced either by the consignor or consignee who has availed the Cenvat credit and in this case that STTG certificate has not been produced. Learned authorized representative further submits that to the extent of certificate issued by the Steel Authority of India Ltd dated 20.01.2020 which is on record at page 56 of the appeal paper book, the Cenvat credit was allowed by the authorities below. He further submits that the decision relied upon by the appellant is not squarely applicable in the facts and circumstances of this case. Learned authorized representative further submits that the decision relied upon by the appellant pertains to the period prior to the issu....