TaxTMI 
TaxTMI 
2016 (7) TMI 1107
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.... 14 of Cenvat Credit Rules, Rs. 2,16,300/- have been upheld along with interest and penalty of equal amount have been imposed under Rule 15 of CCR, 2004. 2. The brief facts are that the appellant purchased one second hand boiler in June,1997 vide cheque dated 13/6/97 Rs. 2,00,000/- from one M/s Agarwal Pulp & Paper Mills Ltd., Muzaffarnagar. After purchasing of the boiler, the appellant wrote to the Director of Boiler, U.P., for necessary mutation of records stating the factum of purchase with request to transfer the ownership in the favour of the appellant further stating that the boiler will remain installed in the same premises. After using the boiler for some years, the appellant disposed of the boiler by selling it along with its acce....
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....d the appellant preferred appeal before the Commissioner (Appeals) who vide the impugned order have been pleased to reject the appeal observing that the appellant failed to submit relevant documents/ records from which the fact of not availing Cenvat credit could be verified, as the appellant have not maintained proper records as required by Rule 9(5) of Cenvat Credit Rules which are required for a manufacturer to maintain proper records for the receipts, disposal, consumption and inventory of the inputs and capital goods, in which the relevant information regarding the value, duty paid, Cenvat credit taken and utilised is recorded and the burden of proof regarding the admissibility of Cenvat credit shall lie upon the manufacturer. Further,....
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....f purchase in the year 1997, even then under Rule 3 (5A)(a) which was brought in the Rules earlier and by way of substitution with effect from 27.9.13 provides that if capital goods, on which Cenvat credit has been taken, are removed after being used, the manufacturer or provider of output service shall pay an amount equal to Cenvat credit taken on the said capital goods reduced by the percentage points calculated by straight-line method (ii) for capital goods, other than computers and computer peripherals at the rate of 2.5% for each quarter. Provided that if the amount so calculated is less than the amount equal to the duty leviable on transaction value, the amount to be paid shall be equal to the duty leviable on the transaction va....