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2016 (2) TMI 210 - CESTAT NEW DELHI

2016 (2) TMI 210 - CESTAT NEW DELHI - 2015 (326) E.L.T. 702 (Tri. - Del.) - Denial of CENVAT credit on amount paid through PLA - Held that:- In this case the appellant initially paid SED by utilizing their Cenvat credit account. The payment of excess rebate claim was paid through PLA is only a cross-entry for reversal of rebate claim received in cash by the appellant. Therefore, the Cenvat credit utilized for payment of SED was made good by the appellant taking on account of payment of SED throu .....

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assessee - E/1790/2006-EX(DB) - Final Order No. A/52751/2015-EX(DB) - Dated:- 21-8-2015 - Shri Ashok Jindal, Member (J) and B. Ravichandran, Member (T) Shri Rahul Tangri, CA, for the Appellant. Shri Pramod Kumar, DR, for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The appellant is in appeal against the impugned order denying Cenvat credit taken by them suo motu. 2. The facts of the case are that the appellant is manufacturer of Pneumatic Rubber Tyres as well as Tractor .....

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objected to that on the ground that as appellant has not received any inputs/capital goods. Therefore, appellant is not entitled to take Cenvat credit on the amount paid through PLA. In these circumstances, the show cause notice was issued to deny Cenvat credit. Consequently, demand of duty was raised along with interest and proposal of penalty was also made. Matter was adjudicated. Demand of duty along with interest was confirmed. Penalty of ₹ 4 lakhs was also imposed. Aggrieved from the .....

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