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2015 (10) TMI 880 - CESTAT NEW DELHIDuty demand - Imposition of penalty - CENVAT Credit - electro deposition coating - Held that:- Bumpers and grills are more certainly of commercial use in themselves whether the process of electro deposotion coating applied or not. As the issue has been settled by the Hon'ble Apex Court that if input after electro deposition coating has been cleared by reversing Cenvat Credit as such in that case appellant is not required to pay any duty thereon, and the reversal of Cenvat Credit is sufficient. In these terms, we hold that the reversal made by the appellant at the time of clearing these inputs as such is sufficient. Therefore, demand as per the impugned order are not sustainable. - impugned order is set aside. - Decided in favour of assessee.
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