2014 (4) TMI 5

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....s 2. Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) upheld the demand of duty by denying the credit in respect of capital goods, however, set aside the penalty imposed under Rule 15 of Cenvat Credit Rules 2004. Revenue challenged the order whereby penalty under Rule 15 of Cenvat Credit Rules is set aside. The contenti....

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....mponent or accessory of the capital goods and hence the respondents are applicable under rule 15(2) of the Cenvat Credit Rules read with Section 11AC of the Excise Act, 1944. 4. The respondent in reply to the show cause specifically submitted that the items in question are used in top brass in duplex section of the plant. The contention is that prior to the Larger Bench decision of the Tribunal....