BAJAJ HINDUSTHAN LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) We have heard Shri S.K. Bagaria assisted by Shri Sanjay Kumar Singh and Shri Ashish Mishra for the appellants. Shri R.C. Shukla, Standing Counsel, Union of India appears for the respondents.

(2.) These three appeals under Section 35-G of the Central Excise Act, 1944 arise out of the orders dated 6.6.2012 and 26.9.2012 passed by Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi rejecting Central Excise Appeal No. 3141/2006-EX(DB) and Application No.E/ROM/2981/2012-EX(DB) (giving rise to Central Excise Appeal No. 815 of 2012); Central Excise Appeal No. 3111/2006-EX(DB) and Application No.E/ROM/2980/2012-EX(DB) (giving rise to Central Excise Appeal No. 816 of 2012) and Central Excise Appeal No. 3046/2006-EX(DB) and Application No.E/ROM/2979/2012-EX(DB) (giving rise to Central Excise Appeal No. 817 of 2012) filed against the order dated 19.5.2006 passed by the Commissioner of Central Excise, Meerut-I, Uttar Pradesh disallowing the CENVAT Credit.

(3.) In Central Excise Appeal No. 815 of 2012 the Commissioner by the impugned order confirmed the CENVAT credit demand of Rs.1,65,69,326; In Central Excise Appeal No. 816 of 2012 he had confirmed CENVAT credit demand of Rs. 1,90,52,382/- and in Central Excise Appeal No. 817 of 2012 the CENVAT credit demand of Rs.2,02,96,271/- was confirmed against the appellants along with interest imposing penalty of equal amount. The CENVAT credit had been taken by the three units of the appellant during the period from January, 2005 to June, 2005 in respect of M.S. Angles, Channels, Plates, Sections, Beams, Flats etc. claimed to have been used for fabrication of plant and machinery, for manufacture of sugar.