2014 (1) TMI 328

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....r the Respondent: Shri S. Misra, Addl. Commissioner (A.R.) ORDER Per Dr. D. M. Misra : This is an application for waiver of pre-deposit of duty of Rs.1,93,23,062/- and equal amount of penalty imposed under Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. 2. The ld. Consultant for the applicant has submitted that the applicants are engaged in ....

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....whatsoever. The ld. Consultant has further submitted that the present impugned order has decided two show-cause notices ranging for the period from 2005-06 to March, 2010. In the first show-cause notice dated 5.4.10, the demand was raised for inadmissibility of cenvat credit of Rs.1.59 Crores invoking extended period of limitation, whereas in the second show-cause notice, the demand was for Rs.34.....

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....t. Therefore, there is a violation of provisions of Cenvat Credit Rules, 2004 and hence, the cenvat credit admissible at their Kaliapani Unit, cannot be availed at their Balasore Unit. 4. Heard both sides and perused the records. We find that in view of the definition of 'Input Services' as well as the 'Capital Goods', the cenvat credit ought to have been availed on the capital goods as well as....