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TMI Blog2018 (11) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order dated 05.10.2012 passed by the Commissioner of Central Excise as per the direction of the Hon'ble High Court of Karnataka vide their Order dated 25.08.2011. 2. Briefly the facts of the present care are that the appellant is a manufacturer of Zinc, Sulphuric Acid and Cadmium from Zinc concentrate. The appellant availed MODVAT credit of duty paid on inputs and capital goods used i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal and the Tribunal disposed of the matter directing the appellant to reverse the credit taken in respect of Vanadium Pentaoxide. Thereafter, the appellant reversed the total amount of CENVAT credit amounting to Rs. 54,533/-. Aggrieved by the order, the Department filed appeal before the Hon'ble High Court. Another SCN was issued to the appellant proposing to demand duty of 8% of the value of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 57CCC for the period November 1997 to July 1998. 3. Heard both sides and perused the records of the case. 4. Learned counsel for the appellants submitted that the impugned order is not sustainable in law and is liable to be set aside as the same has been passed without properly appreciating the facts and the law. He further submitted that the SCN for the period November 1997 to April 1998 pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of this submission he relied upon the decision in the case of UOI and Others s. Hindustan Zinc Ltd., 2014-TIOL-55-SC-CX. Further, before the period from August 1999 to June 2002, the appellant paid the entire demand as per the SCN as no data was available to work out the duty credit of inputs used in or in relation to manufacture of exempted final products. This cannot be a reason to demand the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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