2013 (11) TMI 621

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.... (AR) ORDER 1. Applicant is a manufacturer of excisable goods having two units at Coimbatore. They obtained a machinery in Unit II and availed Cenvat credit. Later, they issued an invoice from Unit II to Unit I showing duty payment. Unit I took credit of duty paid to the extent of 50% of duty paid. The credit so taken was Rs.4,07,880/-. However, machinery was not removed from Unit II to U....

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....e-deposit of balance amount of penalties. The counsel submits that transfer of the equipment was on account of the fact that there was no adequate electricity available at Unit-II. But before they could shift the machinery, electricity problem was faced by Unit-I also and therefore physical removal of the machinery was delayed and that was the reason for irregularity and they had no intention to e....