CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH EXCISE APPEAL NO: 85277 OF 2022 [Arising out of Order-in-Appeal No: SD/258/CE/NGP/APPL/2021-22 dated 13, [SD/258/CE/NGP/APPL/2021-22 dated 13th October 2021] October 2021 passed by the Commissioner of CGST. Customs & Central Excise (Appeals), Nagpur.]

Indoworth India Ltd B-130 MIDC, Butibori - 441108 … Appellant versus Commissioner of CGST, Customs & Central Excise GST Bhavan, Telangkhedi Road, Civil Lines Nagpur - 440001 …Respondent APPEARANCE:

Shri Rupesh Kumar, Advocate for the appellant Shri Ranjan Kumar, Assistant Commissioner (AR) for the respondent CORAM:

HON’BLE MR C J MATHEW, MEMBER (TECHNICAL)

FINAL ORDER NO: 86001/2025 DATE OF HEARING: 13/05/2025 DATE OF DECISION: 30/06/2025 This appeal of M/s Indoworth India Ltd, challenging order¹ of Commissioner of CGST, Customs and Central Excise (Appeals), Nagpur for having upheld the order of original authority for recovery of ₹

16,05,559 under rule 14 of CENVAT Credit Rules, 2004, along with appropriate interest, and imposing penalty of like amount under rule 15 of CENVAT Credit Rules, 2004, questions the very foundation of the attempt to deny them credit taken