TMI Blog2013 (12) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... tilizers - the findings of the Commr (A) with regard to eligibility of cenvat credit on Low Sulphur Heavy Stock. Imposition of Penalty – Conflicting views on penalty - Penalty is not leviable on appellant/assessee, particularly when in large number of other cases, on account of conflict of views expressed by various Tribunals/High Court, the assesses have also succeeded - No penalty is imposable on the assessee – relying upon M/s. Maruti Suzuki Ltd. Versus Commissioner of Central Excise, Delhi-III [2009 (8) TMI 14 - SUPREME COURT] – Decided partly in favour of Revenue. - Appeal No.:E/293/07, E/CO/127/07 - A/10672-10673/WZB/AHD/2013 - Dated:- 14-5-2013 - Mr. Sahab Singh and Mr. Anil Choudhary, JJ. For the Appellant: Shri J. Nagori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule, no cenvat credit is admissible on such quantity of input which is used in the manufacture of exempted goods. A show cause notice dated 23.03.2005 was issued to the respondent for recovery of Cenvat Credit amounting to Rs. 14,52,808/- and Education Cess amounting to Rs. 24,908/- during the period from April 2004 to December 2004 in respect of LSHS used as fuel for producing steam and electricity which in turn was used in or in relation to the manufacture of fertilizer. The show cause notice was confirmed by the Original Adjudicating Authority vide order dated 30.12.2005 along with interest and penalty of Rs. 50,000/- was imposed under Rules 13/14 of the Cenvat Credit Rules. The respondents preferred an appeal before the Commissioner, Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no case of imposition of penalty on the respondent. 5. After hearing both the sides we find that the Commissioner (A) has set aside the order in original and allowed the appeal of the respondent holding that the cenvat credit is admissible on quantity of LSHS used in for generation of steam/electricity which is further used in the manufacture of fertilizers. Respondents are not contesting the non-admissibility of Cenvat Credit in view of Supreme Court decision in Maruti Suzuki case. In view of the decision of the Hon ble Supreme Court we are of the view that the assessee is not entitled to cenvat credit in respect of LSHS used in generation of steam/electricity which is further used in the manufacture of fertilizers. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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