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TMI Blog2015 (10) TMI 1638X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri R. Gurunathan, Addl. Commissioner (AR), for the Respondent. ORDER In all the appeals, issue involved is same. The issue involved is whether the appellant, who is engaged in manufacture of copper coated MS wires, is eligible for Cenvat credit. After manufacturing the copper coated MS wires, duty was paid on such wires and the same was transferred to Unit-II. Unit-II took the credit of duty p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... priate. 3. After hearing both the sides and considering the submissions, I find that the issue itself can be finally decided rather than postponing the issue after a number of years. Accordingly, the requirement of pre-deposit is waived and appeals are taken up for final decision. 4. In addition to the above cited decision, learned counsel had also cited two more decisions. But in none ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking the credit. Having regard to the facts and circumstances, in my opinion, the appellants are liable for imposition of penalty of Rs. 5,000/- that would meet the ends of justice. Accordingly the demand for Cenvat credit with interest is set aside and mandatory penalty is also set aside. In each case, the appellant is directed to pay a penalty of Rs. 5,000/- (Rupee five thousand only). Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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