TMI Blog2015 (10) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... y limitation. By respectfully following the above decision, I hold that the appellants are not liable for demand of interest and also not liable for penalty. Accordingly, demand of interest and imposition of penalty are liable to be set aside. - Decided in favour of assessee. - E/41399/2013 - FINAL ORDER NO.40441/2015 - Dated:- 17-3-2015 - R. Periasami, Member (T),J. For the Appellant : Mr S Kandasamy, Consultant For the Respondent : Mr K P Muralidharan, AC (AR) ORDER Per: R Periasami: Appellant filed this appeal against the Commissioner's Order dated 30.04.2013. 2. Appellants are manufacturers of Transmission Conveyor Belts', registered with Central Excise and they have Unit-I and Unit-II located in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demanded only on 07.03.2012 for the clearance made from 2008-09 to 2010-11 and it is hit by limitation and there is no suppression of facts. He relied upon the following case laws in support of his contention. - Kwality Ice Cream Company Vs. UOI 2012 (281) ELT 507 - Sona Koyo Steering Systems Ltd. Vs. CCE, Delhi 2013 (296) ELT 481 (Tri.-Del.) - Kesarwani Zarda Bhandar Vs. CCE, Allahabad 2007 (219) ELT 606 (Tri-Del.) 5.On the other hand, the Ld. AR reiterated the findings of the Commissioner (Appeals) and submits that the inputs received by the appellant are not inputs intended for manufacture of the final products of Unit-II. They have wrongly taken the credit on inputs and transferred the same to Unit-I by reversing the same. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill of entry is not valid duty paying document. We find that issue involved in this case stands decided in the favour of the appellant by the Apex Court in its judgment in the case of UOI v. Marmagoa Steel Ltd. (supra) which has been followed by this Tribunal in the case of Bando India (P) Ltd. v. C.C.E., Delhi-III (supra). Moreover, in this case both the units - the unit at Dharuhera which has taken the Cenvat credit and the Gurgaon unit whose address appears in the bills of entry, under which the inputs and capital goods had been imported - belong to the same company and it is a case of transfer of inputs and capital goods by one unit of a company to another unit. The credit has, therefore, been correctly taken. We are, therefore, of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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