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2015 (10) TMI 1975 - CESTAT NEW DELHI

2015 (10) TMI 1975 - CESTAT NEW DELHI - TMI - Denial of CENVAT Credit - Duty levied on raw material - Imposition of penalty - Held that:- Decision in the case of CCE, Hyderabad vs. Deepthi Formulations Pvt.Ltd. [2013 (3) TMI 547 - CESTAT BANGALORE] followed - No infirmity in the impugned order that calls for interference - Decided against Revenue. - Appeal No. E/50012/2014-Ex-SM - Final Order No.52548/2015 - Dated:- 13-8-2015 - Smt.Sulekha Beevi C.S., Member (Judicial) For the Petitioner : Shri .....

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did not amount to manufacture and that no duty was leviable. M/s.Packotech had thus not only wrongly paid duty but also passed on the same to the respondents who availed cenvat credit on the duty levied on raw materials supplied by M/s.Packotech. A show cause notice was issued to the respondent which was finalized in the order which confirmed the duty demand with equal amount of penalty. Aggrieved the respondent filed appeal. The Commissioner (Appeals) by the impugned order allowed the appeal f .....

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/receipt of raw materials by the respondents. There is no dispute with regard to the payment of duty upon them. That the conditions for availing Cenvat Credit being satisfied by them, they are entitled to avail the same. The learned counsel also relied upon the decision rendered in CCE, Hyderabad vs. Deepthi Formulations Pvt.Ltd.02012 (266) ELT 396 (Tri.-Bang.). 5. Heard both sides and perused the records carefully. 6. The issue is covered by the decision laid in the decision cited supra. In par .....

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