2013 (2) TMI 109

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..... ;     Per Dr. D.M.Misra   This is an Appeal filed by the Revenue against the Order-in-Appeal No. 65/KOL-VII/2011 dated 15.03.2011, whereby the learned Commissioner (Appeals) has allowed the appeal filed by the Respondent against the Order of the Adjudicating Authority.   2. Briefly stated the facts of the case are that the Respondent are engaged in the manufacture of chem .....

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..... he said input service. Consequently, a show cause notice was issued to them on 02.09.2008, proposing for reversal of CENVAT Credit availed by them; imposition of penalty on them; and levy of interest on the Credit wrongly availed by them. The Adjudicating Authority confirmed the proposals.  On appeal, the learned Commissioner (Appeals) set aside the Order of the Adjudicating Authority and al .....

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..... held in a series of cases that the fact that duty paid wrongly by the manufacturer of input/input service provider would not affect the eligibility of the manufacturer utilizing such input/input service, if other conditions are fulfilled, in availing the CENVAT Credit. However, accepting the objection of the Department, the Respondent had already reversed the Credit of Rs.80,446/- in March, 2008 a .....

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