TMI Blog2015 (10) TMI 1676X X X X Extracts X X X X X X X X Extracts X X X X ..... uty. In the present case, I find that there is no suppression or mis-declaration of facts on part of the appellant with intent to evade payment of duty or to avail ineligible CENVAT Credit. Hence, I set aside the penalty imposed under Section 11AC of the Central Excise Act, 1944 read with Rule 15(2) of Cenvat Credit Rules, 2004 read with Rule 25 of Central Excise Rules, 2002 on the appellant. Since the appellant has reversed the credit wrongly availed on pointing out by the department, I direct the appellant to pay the interest till the date of duty was deposited or CENVAT Credit reversed. - Decided partly in favour of assessee. - Appeal No. E/1191/09 - - - Dated:- 29-9-2014 - Anil Choudhary, Member (J),J. For the Appellant : Shri D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able goods and hence, cannot be considered as factory. Accordingly, CENVAT Credit cannot be availed for other use of steam. 2.1 A show-cause notice dated 4.6.2007 was issued to the appellant for wrong availment and utilization of CENVAT Credit amounting to ₹ 38,39,097/- for period October 2002 to December 2006 of which appellant had already reversed an amount of ₹ 17,92,351/- on 01.04.2003 and an amount of ₹ 62,19,387/- on 01/04/2004 totalling ₹ 80,11,738/-. On adjudication, a demand of ₹ 38,39,097/- was confirmed by the adjudicating authority with interest and an equal amount of penalty was imposed under Section 11AC of the Central Excise Act read with Rule 15(2) of Cenvat Credit Rules, 2004 read with Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise vs. Gujarat Narmada Fertilizers Co. Ltd. - 2009 (240) ELT 661 (SC). 4.2 The learned Counsel further submits that as per the definition of factory' under Section 2(e) of the Act, it includes any premises and premises thereof wherein manufacturing process connected with production of goods, is being carried out. Hence, the boilers being used for generating steam partly used for baking of the excisable goods inside the hotel premises, would mean that entire hotel premises is factory. Further, the allegation that the appellant have mis-declared entire hotel as factory does not stands true as it was only after the examination of the appellant's application for registration, wherein the list of goods to be manufactured were c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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