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Tractor Engineers Limited Versus Commissioner of Central Excise and Customs, Pune

2015 (11) TMI 767 - CESTAT MUMBAI

Demand of interest and penalty on reversal of credit - 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/s. Bharat Gears Ltd, therefore credit for input used for manufacture of erection and installation of the furnace is not admissible - Held that:- Input on which Cenvat credit was availed were indeed used in manufacture .....

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t 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) in his order, I find that the adjudicating authority in his order explicitly dropped the demand of interest against which Revenue has not filed any appeal before the Commissioner(A .....

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sessee. - APPEAL NO. E/388/10-MUM - Final Order No. A/2072/2015-WZB/SMB - Dated:- 29-5-2015 - Mr. Ramesh Nair, Member (Judicial) For the respondent : Shri. H.M. Dixit, Asstt. Commissioner(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 R .....

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ed denial of Cenvat Credit on the ground that furnace manager erected and installed in the factory of the appellant, no excise duty was paid on that, therefore Cenvat credit is not admissible. The show cause notice was issued dated 30/4/2009 which was culminated into adjudicating order wherein the adjudicating authority confirmed demand of ₹ 2,96,017/- imposed of equal amount of penalty however the dropped the demand of interest. Aggrieved by the said order appellant filed appeal before th .....

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stt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that once the demand stand confirmed penalty cannot be waived. He relied upon judgments in the following cases: (a) Union of India Vs. Ind-Swift Laboratories Ltd. [2011(265) E.L.T. 3(S.C.)]. (b) Balmer Lawries & Co. Ltd. Vs. Commissioner of Central Excise, Belapur[2014(301) ELT 573(Tri- Mum).] 5. I have carefully considered the submission made by Ld. A.R. and perused t .....

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