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TMI Blog2013 (5) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... - On records wherein it has been stated that the factory was not in operation since May 2000 and neither any finished goods nor any scrap had been sold since May 2000. From this statement it is clear that no material could have been received from appellants. Thus, no infirmity in the Thus the appeals filed by appellant as well as by the department against the impugned order are dismissed. - 369 and 377/2011 - SM - - - Dated:- 21-2-2013 - Rakesh Kumar, J. For the Appellant: Sh. Jitin Singhal, AR For the Respondent: Sh. R. K. Verma, DR- JUDGEMENT Per Rakesh Kumar:- M/s. Triveni Casting Pvt. Ltd., Parwanoo are manufacturer of steel ingots, chargeable to Central Excise duty. The appellant company is also has a regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal dtd. 05.10.2010 set aside the demand of Rs. 87,106/- on the ground that this amount of credit had been taken by M/s. Triveni Castings Pvt. Ltd., Mandi Govindgarh on the basis of invoices of M/s. M/s. Eastern Steel, Agro Industries, Mandi Govindgarh and though initially the Department had dis-allowing this credit, the Commissioner (Appeals) had set aside this order and subsequently the Department s appeal against the Tribunals order has been dismissed by the Tribunal vide judgment reported in 2009 (248) E.L.T.733 (Tri.-Del.). The Commissioner (Appeals) however upheld the demand of Rs. 20.409/- along with interest and also penalty of equal amount. Against the Commissioner (Appeals) s order upholding the cenvat credit demand of Rs. 20, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder as there is a statement of the partner of M/s. Mahalaxmi Steel and Agro Industries clearly admitting that the last time a mill has operated in 2000 for a few days and thereafter the mill has never worked and this statement is has been retracted and that in view of this, there is no infirmity part of the order upholding the cenvat credit demand of Rs.20,409/- with equal penalty. 5. I have considered submissions from both the sides and peruse the records. There is no dispute about the fact that the order setting aside the cenvat credit demand of Rs. 87,106/- against M/s. Triveni Castings Pvt. Ltd., Mandi Govindgarh, is based on the Tribunal s order in the case of Central Excise, Chandigarh Vs. Triveni Casting Pvt. Ltd. reported in 2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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