TMI Blog2016 (4) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- Both sides have not considered various decisions of the Hon'ble Supreme Court and various High Court pronouncements on the issue of credit availed on MS Angles, channels etc. in the cases Commissioner Vs. Jawahar Mills Ltd. (2001 (7) TMI 118 - SUPREME COURT OF INDIA ), CCE, Tiruchirappalli Vs. India Cements Ltd. ( 2013 (1) TMI 5 - Madras High Court ) Accordingly, the appeal is remanded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise duty paid on inputs and capital goods. They have also availed credit on service tax paid on input services received. A SCN dated 05.01.2012 was issued to the appellants proposing demand of ₹ 3,07,902/- along with interest and imposition of penalty for wrong availment of credit under Rule 14 of the CCR, 2004 read with Section 11 A(1) of CEA, 1944. They have availed credit of duty paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, SCN alleging suppression of facts by the appellant and imposing of mandatory penalty. On adjudication, the Dy. Commissioner vide his order dated 10.12.2012 confirmed the demand of ₹ 3,07,902/- as wrongly availed cenvat credit on inputs/parts under Rule 14 of CCR and demanded appropriate interest and imposed equivalent penalty. On appeal, the Commissioner (Appeals) upheld the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her hand, Ld. AR, Shri K.P. Muralidharan, AC, appearing on behalf of the Revenue reiterated the findings of the OIO and OIA and submits that the adjudicating authority has rightly disallowed the credit on inputs/parts and imposed mandatory penalty under Rule 15(1) of CCR. 5. After hearing both sides and on perusal of records, I find that the issue involved in this appeal relates to denial of cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Mysore Vs. ICL Sugars Ltd. 2011 (271) ELT 360 (Kar.) Therefore, taking into consideration the judicial pronouncements in all fairness, the appeal should be remanded to the adjudicating authority. Accordingly, the appeal is remanded to the adjudicating authority who shall hear the case afresh after examining the ratio laid down in the above judgments and pass appropriate order. It is needless ..... X X X X Extracts X X X X X X X X Extracts X X X X
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