TMI Blog2014 (1) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... more to add for no legal basis advanced by the appellant to show that the activity in question was relevant, indispensable and intimately connected with manufacture or in relation to manufacture or providing output service. When the basic requirement of Rule 2(l) of Cenvat Credit Rules, 2004 was not satisfied, the appellant is not entitled to Cenvat credit - there is no observation in the appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mantling of plants. Similarly, there is disallowance of Cenvat credit of Rs. 19,603/- connected with renovation and repair more particularly installation charges for doors and laying of roads in the other appeal. According to him these activities relate to manufacture for which disallowance of Cenvat credit is unwarranted. Making disallowance of Cenvat credit, there was also penalty levied under R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is not entitled to Cenvat credit of Rs. 54,907/-. Thus, the Cenvat credit to such extent used shall be recoverable and to this extent appeal stands dismissed. 5. So far as the penalty is concerned, there is no observation in the appellate order about existence of ingredients of Section 11AC of Central Excise Act, 1944 to lend credence to Rule 15 of Cenvat Credit Rules, 2004. It appears to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 2(l) of Cenvat Credit Rules, 2004. Accordingly, disallowance of Rs. 19,063/- sustains and appeal to this extent of recovery of Cenvat credit is dismissed. It may also be stated that laying of road to what extent has intimate connection with manufacture has not been brought to record. Therefore, on this count also the appeal is dismissed. 7. But so far as penalty against disallowance of Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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