2014 (1) TMI 252

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.... ORDER After hearing both the sides for some time, I find that there is only very short issue involved in this matter and it is justifiable to dispose of both stay petition and appeal. Accordingly both the matters are taken up with the consent of both the sides and are being decided. 2. The appellants are manufacturers of transmission towers. During Sept. 2008 they were also doing erection ....

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....use Notice was issued and adjudicated resulting in confirmation of duty amount of Rs. 4,75,898/- and equal amount of penalty. 4. The Counsel for the appellant submits that in the case of inputs needed for providing input services there is no restriction that the inputs cannot be taken out of the factory premises. He draws attention to the proviso to sub-rule (5) of Rule 3 of Cenvat Credit Ru....