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TMI Blog2018 (12) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant (s) Shri Pawan Kumar Singh (Supdt.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : The appellant are manufacturer of TMT bars. They avail cenvat credit of duty paid on inputs and capital goods as per provisions of Cenvat Credit Rules, 2004. During the period of dispute i.e. from October 2006 to December 2008, they had supplied TMT bars without payment of duty to SEZ unit as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat Credit Rules, 2004 along with interest thereon and imposed penalty of equal amount on the appellant under Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. The duty demand was confirmed by invoking extended period under the proviso to Section 11AC of the Central Excise Act, 1944. Against the order of Commissioner, this appeal has been filed. 2. Hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision in the case of Sujana Metal Products Ltd. stands upheld by the Hon'ble Andhra Pradesh High Court, when appeal filed by the Revenue was dismissed reported as Commissioner v. Sujana Metal Products Ltd. [2016 (342) E.L.T. A-115 (A.P.)]. Hon'ble Karnataka High Court in the case of Principal C.C.E., Bangalore-I v. Power Control Equipments (Unit- II) [2016 (336) E.L.T. 284 (Kar.)] who has held t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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