2005 (2) TMI 281

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..... Commissioner of Central Excise, Vapi confirmed an amount of Cenvat credit of Rs. 61,91,538/- under Section 11A(2) demanded equal amount under Section 11D, imposed equal amount of penalty under Section 13 of Cenvat Credit Rules and demand interest under Section 11AB. 2. The facts are that the appellant is a manufacturer of CRCA galvanized strips. The appellant took Cenvat credit of duty paid on t .....

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..... (identical to the present case) is academic as assessee was not seeking refund of duty and there was no need to reverse the credit of duty. The demand for reversal of credit is not tenable. Demand for duty under Section 11D is equally untenable as the assessee in any case paid duty collected from the buyers to the Government. There is nothing further left to demand from the appellant. The appeal i .....

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