SWASTIK PIPES LTD. Vs. CCE

JUDGEMENT

(1.) THE facts leading to this appeal are, in brief, as under.

(2.) THE Appellant are manufacturers of Black Pipes, G.I. Pipes and CR Strips chargeable to Central Excise Duty under Section 72 and 73 of the Central Excise Tariff. They also availed the facility of Cenvat credit of Central Excise duty on inputs and capital goods and service tax paid on the input service used in or in relation to the manufacture of finished products. It is alleged that in course of scrutiny of the Appellant's records, the following irregularities were detected by the department.

(3.) THE Appellant thereafter filed an appeal to the Commissioner (Appeals) and the Commissioner (Appeals) vide order -in -appeal No. 68/MA/RTK/2010 dated 11/2/10