2010 (6) TMI 211

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....dent. [Order]. - Cenvat credit of Rs. 35,137/- has been disallowed on the ground that while tax was paid on input service at depots and in other offices, the service was not received in the premises of the factory in which the manufacturing activity took place. Penalty of Rs. 10,000/- has also been imposed. Another ground for disallowing credit is that credit was taken on the strength of the asse....