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2017 (2) TMI 371 - CESTAT MUMBAI

2017 (2) TMI 371 - CESTAT MUMBAI - TMI - CENVAT credit - Bars and Rods of non alloy steel - denial on the ground that the goods manufactured by the Respondent being notified goods in terms of Section 3A of Central Excise Act, 1944, the respondent should pay duty under Section 3A of Central Excise Act,1944 and not entitle for modvat credit - Held that: - the respondentís payment of duty under section 3 is in order and provision of Section 3A is not applicable - reliance placed in the case of SHRE .....

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86-C.E. - appeal dismissed - decided against Revenue. - E/3906/05 - A/85075/17/EB - Dated:- 21-1-2017 - Mr Ramesh Nair, Member(Judicial) And Mr. C.J. Mathew, Member(Technical) Shri. Hitesh Shah, Commissioner(A.R.) for the Appellants Shri. Balu Mutke, Consultant for the Respondent Per : Ramesh Nair The present appeal filed by the revenue against the order in original no. 66-68 and 68a to 68h (21- 23A to 23H /RT) COMMR. / 04-05 dated 24/12/2004 passed by the Commissioner Of Central Excise and Cust .....

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3A of Central Excise Act,1944 and not entitle for modvat credit. The claim of the respondent before the adjudicating authority was that since they manufactured more than 50% non notified goods, they are not required to pay duty in terms of Section 3A. The present appeal of revenue is on the ground that the adjudicating authority has not passed order on the issue of disallowance of credit of accumulated credit balance when the respondent supposed to opt for Section 3A and demand of duty on the jo .....

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