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TMI Blog2015 (11) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... (A.R.) ORDER Per : Ramesh Nair This appeal is directed against Order-in- Appeal No. PI/VSK/260/2009 dtd. 9/12/2009 passed by the Commissioner (Appeals), Central Excise, Pune-I, wherein Ld. Commissioner (Appeals) upheld the demand of Cenvat Credit which was already paid by the appellant, demanded interest under Rule 14 of Central Excise Rules, 2002 and rejected the appeal by denying the waiver o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty however the dropped the demand of interest. Aggrieved by the said order appellant filed appeal before the Commissioner(Appeals) only for waiver of penalty as they had paid Cenvat amount adjudged by the adjudicating authority. Ld. Commissioner not only rejected their appeal for waiver of penalty but also demanded interest under Rule 14 of Central Excise Rules. Aggrieved by the said order a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Cenvat Credit disputed by the Revenue, the appellant had deposited admittedly and same is not before me. The appellant have taken credit on the input which was used in the manufacture of erection and installation of the furnace within the factory of the appellant. Revenue denied the Cenvat credit only on the ground that no duty was paid on the furnace either by the appellant or contractor i.e. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the input used in the manufacture of furnace is admissible. However appellant has not disputed the denial of Cenvat Credit and paid the said amount admittedly and not contested. In view of the my above observations Cenvat Credit was otherwise admissible, penalty should not have not been imposed therefore said aside the penalty. As regard the interest demanded by the Ld. Commissioner (Appeals) i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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