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2015 (7) TMI 1000 - MADRAS HIGH COURT

2015 (7) TMI 1000 - MADRAS HIGH COURT - 2015 (322) E.L.T. 830 (Mad.) - Denial of CENVAT Credit - Capital goods - Held that:- Department itself has conceded the matter before the Tribunal and, therefore, it is estopped from filing this appeal, this Court, however, is of the considered opinion that even in such a situation, the Tribunal should have given some brief facts of the case and also recorded its reasoning to support its order. The reasoning of the earlier order is not evident. As the orde .....

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JJ. For the Appellant : Mr. S. Xavier Felix For the Respondents : Mr. K. Magesh JUDGMENT (Delivered By R. Sudhakar, J.) Aggrieved by the order of the Tribunal in dismissing the appeal filed by it, the appellant/Revenue is before this Court by filing the present appeal. This Court, vide order dated 23.12.2010, while admitting the appeal, framed the following substantial questions of law for consideration :- "1) Whether on the facts and circumstances of the case, the Tribunal is right in law .....

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ible to take? 3) Whether on the facts and circumstances of the case, the Tribunal is right in law in holding that the respondent is eligible to avail excess Cenvat Credit passed on by M/s.IOC despite the fact that they are not manufacturers or producers of final product as per the provisions of Rule 3 of Cenvat Credit Rules, 2004? 4) Whether on the facts and circumstances of the case, the Tribunal is right in law in permitting the respondent to avail illegal and ineligible excess cenvat credit p .....

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pondents?" 2. The first respondent/assessee is engaged in the manufacture of parts of IC engines falling under Central Excise Tariff heading 8409.91 and 8409.99 of the Central Excise Tariff Act. The first respondent had availed cenvat credit on the strength of the invoices issued in respect of various inputs including Furnace Oil and Super Kerosene Oil and also in respect of capital goods. They availed cenvat credit for payment of duty on the finished goods cleared from their factory. 3. On .....

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1AB of the Central Excise Act was levied along with penalty of ₹ 15,000/- under Rule 25 of the Central Excise Rules, 2002 and further penalty of ₹ 1,43,045/- under Rule 15 (2) of the Cenvat Credit Rules read with Section 11AC of the Central Excise Act. 4. Aggrieved against the said order, the assessee preferred appeal to the Commissioner (Appeals), who set aside the order of the adjudicating authority against which the Department moved the Tribunal by filing an appeal. The Tribunal, .....

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