2012 (12) TMI 227

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.... the Appellant Present: Shri Sanjay Jain, DR for the respondent Per: Justice Ajit Bharihoke The Appellants are engaged in the manufacture of chassis of motor vehicles/components classifiable under chapter 87 of Central Excise Tariff Act, 1985. The appellant have their research and development unit within the factory premises. During the period in dispute, the appellant availed cenvat cred....

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....est and equal amount of penalty was also imposed. 3. Feeling aggrieved of aforesaid order in original the appellant has preferred this appeal wherein the appellant has filed stay application seeking waiver of condition of duty demand, interest and penalty. 4. Shri R.K. Hasija, ld. Advocate for the appellant has contended that the Commissioner has wrongly denied cenvat cenvat to the appellant....

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....red by him for test by the Vehicle Research and Development Establishment of the Ministry of Defence of the Government of Indian or Automotive Research Association Of India, Pune, or the Central Machinery Testing and Training Institute, Budni (MP) or the Indian Institute of Petroleum, Dehradun, and such other agencies Is may be specified by the Central Government for granting a certificate by that....

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....n of motor vehicle for sale. Therefore, any charge incurred in research and development unit would fall within the definition of Input service, capital goods or input service for the purpose of availing cenvat credit. Thus he has contended that impugned order is not sustainable and thus this is a fit case for grant of waiver of duty demand, interest and penalty pending appeal. 5. Shri Sanjay Ja....