2016 (6) TMI 607

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..... e recovery of credit availed and used for civil construction and machinery support structures and directed the jurisdictional Divisional Officer to quantify the demand. In fact there is no order of remand for adjudication of an issue passed by the Commissioner (Appeals). Therefore, the first ground raised by Revenue fails. In the Order-in-Original the original authority has observed that the .....

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..... ajaram. R, Chartered Accountant Shri Satish Sarda, Advocate for the Respondent ORDER The above appeal is filed by Revenue challenging the order of Commissioner(Appeals) which set aside the penalty imposed under Rule 15(2) of Cenvat Credit Rules. 2. The respondent is engaged in manufacture of Rutile Concentrate, Ileminite Concentrate, Zircon Concentrate, garnet Concentrate and .....

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..... rightly availed, as Rule 3 of the Cenvat Credit Rules, 2004 states that the manufacturer or producer of final products or a provider of taxable service shall be allowed to take Cenvat credit of duty paid on inputs or capital goods received in the factory of manufacture of final products or premises of the provider of output service . Further that the respondent had declared the availment of Ce .....

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..... ppeals) has committed gross error in holding that the Order-in-Original did not establish any suppression of fact or fraud and that the penalty is to be set aside. 5. The first ground raised by revenue is without any basis. The Commissioner (Appeals) has not remanded the matter. The Commissioner (Appeals) upheld the recovery of credit availed and used for civil construction and machinery suppo .....

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..... returns and furnishing of informations by the respondent. There is no case for revenue that any hidden information was received by inspection or search. So the conclusion of the Commissioner (Appeals) that the facts of the case do not pose a situated for imposing penalty, in my opinion, does not call for any interference. I do not find any merit in the appeal. 7. In the result, the appeal is .....

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