CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH- COURT NO. I EXCISE APPEAL No. 51532 of 2022 (Arising out of Order-in-Appeal No. 08(SM)/CE/JPR/2022 dated 09.02.2022 passed by the Commissioner (Appeals), Central Excise & CGST, Jaipur)

Mahindra & Mahindra Ltd .…Appellant Regional Distribution, Spares Business Unit Plot No. DTA001-009,10 & 00, Mahindra World City, Sanganer, Jaipur Rajasthan VERSUS Commissioner of Central Excise & CGST- .…Respondent Jaipur I Jaipur, Rajasthan APPEARANCE:

Ms. Sukriti Das, Advocate for the Appellant Shri S.K. Rai, Authorised Representative of the Department CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. K. ANPAZHAKAM, MEMBER (TECHNICAL)

Date of Hearing/Decision : 11.05.2026 FINAL ORDER NO. 50906/2026 JUSTICE DILIP GUPTA:

Mahindra & Mahindra Ltd¹ has filed this appeal to assail the order dated 09.02.2022 passed by the Commissioner (Appeals) by which the appeal that was filed by the appellant to assail the order dated 26.11.2020 passed by the Additional Commissioner confirming the demand for recovery of the wrongly availed CENVAT credit with interest and penalty, has been dismissed.

2. The appellant, through its Regiona