2009 (6) TMI 764

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....Mohan, SDR, for the Respondent. [Order]. -  In this appeal filed by the assessee, the question arises as in whether CENVAT credit is admissible to them for the period of dispute in respect of 'Garden Maintenance' and 'repairs and maintenance of motor vehicles.' I have already taken a view in order no. A/158/2009/SMB/CIV dated 6-4-2009 [2009 (241) E.L.T. 474 (T)] that Garden Maintenance ....

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.... on repairs and maintenance of such vehicles. The appeal is liable to be allowed to this extent. 3. Another issue which arises for consideration is whether the assessee should be penalised under Section 11AC of the Central Excise Act. After hearing both sides on this issue, I find that this provision of law is not invocable on the facts of this case, the demand in this case having been rai....