2008 (8) TMI 723

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..... r, JCDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. The appellant is required to pre-deposit Rs. 55,75,770/- and Rs. 5,00,000/- penalty under Rule 15 of the Cenvat Credit Rules. Revenue has proceeded to recover the Cenvat credit availed by the assessee for the period October, 2005 to June, 2007 with regard to certain steel items and cement used in the construction .....

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..... e of CCE, Belgaum v. Industrial Oxygen Co. Ltd. - 2004 (175) E.L.T. 907 (Tri.-Bang.) wherein revenue appeal seeking to confirm demands on storage tanks used as equipment for processing manufactured gases was rejected by this Bench relying on large number of judgments. 3. The learned JCDR distinguishes these judgments and reiterated the findings given by the Commissioner to submit that the item i .....

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