TMI Blog2017 (8) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... factory, therefore, cenvat credit on M.S Falts classified under chapter 7208 cannot be denied to the appellant - appeal allowed - decided in favor of appellant. - E/60357/2017 - A/61199/2017-SM[BR] - Dated:- 21-6-2017 - Mr. Ashok Jindal, Member (Judicial) Shri. Rajesh Chibber, Advocate- for the appellant Shri. R.K. Sharma, AR- for the respondent ORDER Per: Ashok Jindal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts, the proceedings were initiated against the appellant to deny cenvat credit consequently, to demand duty along with interest and to impose equivalent amount of penalty. Both the authorities below confirmed the demand by denying the cenvat credit along with interest and imposed equivalent amount of penalty. Aggrieved from the said order, the appellant is in appeal before me. 3. The Ld. Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the report dated 19.09.2012, it has been clearly mentioned that during the visit of the unit, it was noticed that they have slitting facility for flats of capacity more than 600 mm. A said facility was installed in the unit and the said report was available on record despite that show cause notice has been issued to the appellant to drag unwarranted litigation. Further, in the adjudication order, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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