2015 (9) TMI 1463

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..... for the Respondent: Smt. Kanu Verma Kumar, JCDR ORDER This appeal is directed against the impugned order dated 30.07.2014 passed by the Commissioner (Appeals), Central Excise & Customs, Raipur-I, wherein denial of cenvat credit of Rs. 52,547/- and equal amount of penalty imposed in the adjudication order, have been upheld.  The facts of the case leading to this present appeal are that the a .....

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..... ls made in the show cause notice was confirmed.  In appeal the Commissioner (Appeals) also upheld the adjudication order.  Hence the present appeal is before this Tribunal. 2.  Shri Manish Saharan, the ld. Advocate appearing for the appellant submits that Rule 3 of the Cenvat Credit Rules, 2004 is the enabling provision, which entitles a manufacturer to take cenvat credit of input .....

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..... e statutory requirements contained in the cenvat statute had been duly complied with for taking the cenvat credit.  Further, I find that there is no stipulation or embargo created in the cenvat statute in dealing with such an event for denial of cenvat benefit.  Therefore, I am of the considered opinion that denial of cenvat credit is not in conformity with the Cenvat Credit Rules.  .....

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