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TMI Blog2013 (9) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... des. 2. Common issue is involved. Therefore the appeals are taken up together for disposal. 3. The appellants are engaged in the processing of cotton/manmade fabrics and working under the CENVAT scheme. Appellants were availing credit in respect of duty paid on the inputs and were discharging the duty from the credit so earned. Two show cause notices were issued to the appellant demanding duty a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 5. The Revenue submitted that in Appeal E/1732/10 there are as many as 54 instances where the appellant had availed the excess credit and in the other appeal there are as many as four (4) instances where the appellant availed excess credit of the value of the goods received instead of the duty paid. In some cases the appellants are entitled for credit of Rs.1272/- and the appellant had availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant has taken excess credit. The total credit so availed is to the extent of Rs.9,17,866/- and in the Show Cause Notice dated 05.12.2007 there are four instances where the appellant availed credit to the extent of Rs.1,60,166/-. Further I find that the appellant had also utilized the credit. The excess credit utilized is to the extent of Rs.18,744/-. In view of the repeated action of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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