2016 (12) TMI 708

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..... llenging the order passed by Commissioner(Appeals), who set aside the demand interest and penalty. 2.  The appellants are manufacturers of writing and printing paper. The allegation of the department is that while setting up of their factory, the respondents availed input services for transportation of inputs/capital goods into their factory. The assessee  availed Cenvat credit of Servi .....

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..... l. 2.  On behalf of the department, the Ld. AR Shri P.S.Reddy submitted that the appellants had availed the ineligible credit with an intention to evade payment of duty and the same would not have come to light, but for the intervention of the department.  The attempt of the assessee  was to retain the credit and use it later when they are liable to pay duty while  exceeding t .....

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..... gg. Ltd. Vs CCE, Madurai, 2014(310)ELT-509 (Mad) and M/s Rashtriya Ispat NighamLtd. -2016-TIOL-1776-CESTAT, Hyderabad.  The Hon'ble High Court of Karnataka and Madras, in the above decisions have referred to the judgment laid in Indswift Labs  case (supra). The Commissioner(Appeals) has observed that the assessee has disclosed the avialment of credit in ER-1 return and that the said fact .....

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