TMI Blog2016 (5) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods which is not disputed by the Department. Also they manufactured final product which is recorded in RG 1 register. Therefore, there is no reason to deny the CENVAT Credit. - Decided against the revenue - Appeal No. E/728/2008; E/CROSS/44/2008 - Order No. A/10061 / 2016 - Dated:- 29-1-2016 - MR. P.K. DAS, MEMBER (JUDICIAL) For the Appellant: Shri N. Satwani, A.R. For the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Rules, 2002. A Show Cause Notice dt.29.06.2007 was issued, proposing to deny the CENVAT Credit alongwith interest and to impose penalties. The Adjudicating authority confirmed the demand of CENVAT Credit alongwith interest and imposed penalty equal amount of duty. By the impugned order, the Commissioner (Appeals) allowed the appeal filed by the Respondent. 4. On perusal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute relates to the utilization of the inputs which is under the CENVAT Credit Rules 2002. In the Show Cause Notice, there is no allegation of contravention of rules under CENVAT Credit Rules 2002. Hence, the Commissioner (Appeals) allowed the appeal filed by the Respondent. 5. The learned Advocate on behalf of the Respondent relied upon the decision of the Tribunal in the case of Luk India Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of Markfed HDPE Sacks Plant Vs CCE Ludhiana - 2011 (271) ELT 396 (Tri-Del). The said case relates to the penalty under Section 11AC of Central Excise Act. So, the said decision would not be applicable in the present case. 7. In view of the above, I find no infirmity in the impugned order. Accordingly, the appeal filed by the Revenue is dismissed. The cross objection al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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