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2012 (3) TMI 38 - AT - Central ExciseJurisdiction defect – penalty imposed under Rule 26 of the Central Excise Rules, 2002 for alleged wrong availment of credit on capital goods – Revenue's case is that there were no goods cleared at all from supplier of capital goods located at Indore – appellant factory situated at Nasik - Held that:- The order is not specific as to how there is jurisdiction vested with CCE, Indore for imposing penalty for taking wrong Cenvat credit in Nasik or how the provisions of Rule 209A or Rule 26 is applicable to the situation. Thus no merit is found in the argument for imposing penalty under aforesaid Rules and vesting of jurisdiction with CCE, Indore for credit taken in Nasik factory – penalty order set aside - Decided in favor of assessee.
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