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TMI Blog2023 (5) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... eing to reverse the cenvat credit availed at the stage of appeal before the tribunal, then also the condition of the notification which prescribes that no cenvat credit should be availed on the input will stand complied with accordingly, this case can be decided on the submission of the appellant that they are prepared for payment of cenvat credit along with interest and the same can be adjusted against the amount of cenvat credit and interest thereon. And if it is found that the amount of cenvat credit availed by the appellant along with interest is adjusted within the amount of Rs. 2 lacs paid by the appellant then the case can be decided on that basis. The matter remanded to the adjudicating authority for passing afresh - appeal allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mic roller used for construction of roller kiln in the factory at its own during 2007-08 and 2008-09 which was intended to be used further as capital goods in the manufacture of excisable goods. 03. The case of the department is that the ceramic roller on which the credit was availed is an input used in the manufacture of capital goods i.e. kiln therefore, the ceramic roller being input and credit on which was availed there is a violation of condition no.7 of the notification No.5/2006-CE dated 01.03.2006 therefore, the appellant is not entitle for the said notification, accordingly, a show cause notice was issued demanding differential Central excise duty of Rs. 76,76,500/- with interest and also proposed to impose equal amount of penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f cenvat credit can be made even at the stage of appeal before this tribunal therefore, as of now the amount of cenvat credit and interest thereon stand paid. Accordingly, the condition of notification stood complied hence, the demand is not sustainable. He placed reliance on the following judgments:- Hello Minerals Waters Pvt. Ltd.- 2004 (174) ELT 422 (HC- Allahabad) CCE Vs. Ashima Dyecot Ltd.- 2008 (232) ELT 580 (Guj) Face Ceramic Pvt. Ltd.- 2010 (249) ELT 119 (Tri.-Ahmd.) Commissioner of Central GST and CX Vs. Himmat Glazed Tiles- 2018 (15) GSTL 486 (Guj.) 05. Shri Kalpesh Shah, learned Assistant Commissioner (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 06. On careful consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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