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2015 (6) TMI 983 - KARNATAKA HIGH COURT

2015 (6) TMI 983 - KARNATAKA HIGH COURT - 2015 (323) E.L.T. 712 (Kar.) - Availment of CENVAT Credit - Capital goods - Rule 57Q(3) of the Central Excise Rules, 1944 - Held that:- It is appropriate that the present appeal be disposed of in terms of the earlier judgment of this Court as referred to herein above, since the questions of law that arise for consideration in this appeal have already been answered by the Division Bench of this Court [2014 (5) TMI 790 - Karnataka High Court]. Since the sa .....

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to the respondent's unit noticed that the assessee had wrongly availed the Cenvat credit on imported capital goods based on a reconstructed bills of entry. A show cause notice was issued seeking recovery under the Central Excise Act and Rules. On a reply being filed and considered, the Additional Commissioner of Central Excise and Customs confirmed the demand and imposed a penalty. The respondent filed an appeal before the Commissioner (Appeals) which was dismissed. Aggrieved by the same, h .....

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Central Excise Rules, 1944. (c) Whether the Tribunal was right in distinguishing the case on its facts and not on the merits or the principles followed. 3. Learned counsel for the appellant contends that the matter is squarely covered by the order of the Division Bench of this Court dated 8th September, 2011 passed in CEA 92/2007 = 2014 (301) E.L.T. 49 (Kar.). 4. Counsel for the respondent is absent. 5. We have considered the said judgment. Therein, the appeal was considered on t .....

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