TMI Blog2018 (6) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... elines laid down by various higher forums which are referred to in appellant’s own cases - the matter requires reconsideration in the same lines as in the final order in the appellant’s own case in CHETTINAD CEMENT CORPORATION LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE (TRICHY), COMMISSIONER OF CENTRAL EXCISE, LTU (CHENNAI) [2016 (12) TMI 218 - CESTAT, CHENNAI]. Penalty - Held that:- There shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd used the same for payment of duty on the final products viz. clinker and cement. They appellants have a Captive Power Plant (CPP) inside their cement plant and during April 2011 to March 2012 they procured various items falling under 38, 40, 73, 83, 84 and 90 which were used in their CPP either as replacement or for carrying out repair of CPP and the total credit availed was to the tune of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eight only), being the wrongly availed cenvat credit on capital goods for the period Apr-2011 to Mar-2012 (as per Annexure-B) out of ₹ 95,74,461/- proposed in the show cause notice no.LTUC/159/2012- dt. 30.4.2012, and order recovery of the same from the taxpayer under Rule 14 of the CCR, 2004 read with Sec. 11A of the CEA, 1944. (c) ordered recovery of interest on the above amounts from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant, pointed out that for the earlier periods involving identical issue, this very Bench in its Final Order No. 40948-40953/2016 dated 13.06.2016 has remanded the cases back to the file of the adjudicating authority to decide afresh in the light of various judgments recorded in the order after affording fair opportunity to the appellant. It was also brought to my notice by the Ld. Consultant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laid down by various higher forums which are referred to in the above orders in appellant s own cases passed by this Bench (supra) including judgments relied on by the learned Department Representative. In the light of the above, I am also of the view that the matter requires reconsideration in the same lines as in the final order in the appellant s own case in Final Order No. 40948-40953/2016 (s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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