2006 (3) TMI 651

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....or the Appellant. Shri B.L. Meena, SDR, for the Respondent. [Order]. - The present appeal is directed against the Order-in-Appeal No. 83/2004 (SCN) TRY-II dated 31-3-2004 passed by the Commissioner of Central Excise (Appeals), Trichy upholding the Order-in-Original passed by the Deputy Commissioner of Central Excise, Coimbatore-II Division. The Order-in-Original dealt with admissibility o....

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....t the equipments are used in the office of the appellant. The appellant has prayed for setting aside the order of the lower appellate authority. As per the impugned order, the duty and penalty have already been paid partly under TR6 Challan and partly by reversal in the Cenvat account. 2. Canvassing the appeal, the learned consultant Shri S. Kandasamy explained that the item called H/Net c....

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.... factory building where, other rooms occupied by the Managing Director of the company, accounting department, rooms of IT personnel, etc., are situated. The subject equipment is kept in an exclusive air-conditioned room on the first floor alongside these rooms. He requested that, even if the credit was not admissible, the penalty imposed may be vacated in view of the uncertainty as regards the eli....

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....uilding, in the ground floor of which the manufacturing operations of the factory take place. The system serves as an electronic reference book which is also apparently interactive. It is like a technical text on the process of manufacture periodically updated based on the experience/input of all the units in the network. That there is a wall between the space where the H/Net is situated and the r....