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2015 (11) TMI 511 - CESTAT BANGALORE

2015 (11) TMI 511 - CESTAT BANGALORE - 2015 (324) E.L.T. 571 (Tri. - Bang.) - Benefit of CENVAT Credit - Assessee availed CENVAT credit in respect of certain invoices twice - Imposition of interest u/s 11AB - Held that:- As there are two contrary decisions of the High Courts, one by the Hon’ble Karnataka High Court [2011 (4) TMI 969 - KARNATAKA HIGH COURT] and the other by the High Court of Madras [2014 (2) TMI 551 - MADRAS HIGH COURT] and inasmuch as the said issue keeps on repeatedly coming up .....

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uperintendent(AR) ORDER Per : Archana Wadhwa As per facts on record, the appellant is engaged in the manufacture of tyres, tubes and flats, falling under Chapter 40 of Central Excise Tariff Act, 1985. They were also availing the benefit of CENVAT credit of duty paid on inputs, capital goods as also input services. During the audit of their unit, it was found that they have availed CENVAT credit in respect of certain invoices twice, the appellant admitted that it was a mistake on their part and i .....

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ise Act, 1944 and also imposed penalty of ₹ 2000/- under Rule 15A of the CENVAT Credit Rules. The said order stands upheld by the Commissioner(Appeals). 3. Hence the present appeal. 4. Learned advocate Shri Dattatray D Bhat relies upon the Hon ble Karnataka High Court s decision in the case of CCE&ST, LTU, Bangalore Vs. Bill Forge Pvt. Ltd. [2012(279) ELT 209 (Kar.)] wherein, after considering the Hon ble Supreme Courts decision in the case of UOI Vs. Ind-Swift Laboratories Ltd. [2012 .....

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