9911796707
TMI Blog2017 (10) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact of the case is that the appellant availed CENVAT credit in June 2007 in respect of input service which was received before 10.09.2004 when the Cenvat Credit Rules, 2004 was not in existence. Accordingly show-cause notice was issued for denial of CENVAT Credit. It was disallowed in the order-in-original dt 27.07.2011 and the same was upheld by the learned Commissioner (Appeals) by rejecting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aces reliance on the following judgements:- (a) Markfed Refined Oil & Allied - 2008 (229) ELT 557 (T). Upheld by P & H High Court - 2009 (243) ELT A-91 (P&H) (b) Hindustan Petroleum Corporation Ltd. - 2011-TIOL-1363-CESTAT-MUM (c) CESTAT Order No.A/1191/13/CSTB/C-I dated 28.05.2013 - Balmer Lawrie & Co. Ltd. (d) Hindustan Petroleum Corpn. Ltd., - 2009 (245) ELT 361 (T) 3. Shri. A.B. Kulgod, L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest is involved. It is a huge organization and paying huge amount of duty on their clearances. In this fact malafide intention cannot be attributed to the appellant. The judgements relied upon by the learned Counsel in their own case, penalty was dropped. Considering the fact that the appellant is Govt. of India undertakeing and there cannot be any malafide intention, the appellant made out a str ..... X X X X Extracts X X X X X X X X Extracts X X X X
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