2012 (4) TMI 528

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.... Advocates, for the Appellant. Shri Sanjay Jain, DR, for the Respondent. ORDER The appellant have a factory at Dharuhera, Distt. Rewari and are engaged in the manufacture of motor vehicle parts chargeable to Central Excise Duty. They also have another unit at 38/6, KM Stone, NH-8, Gurgaon, which is their corporate office also. During the period from 2006-2007 and 2008-2009, the appellant ....

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....011 confirmed the Cenvat credit demand of Rs. 2,88,36,448/- along with interest and imposed penalty of equal amount on the appellant under Rule 15 of Cenvat Credit Rules, 2004. Against this order of the Commissioner, this appeal along with stay application has been filed. 2. Though this matter was listed for hearing of the stay application only, since a short issue is involved, we were of ....

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....ia (P) Ltd. v. C.C.E., Delhi-III reported in 2010 (262) E.L.T. 1103 (Tri.-Del.) and also the judgment of the Apex Court in the case of Union of India v. Marmagoa Steel Ltd. reported in 2008 (229) E.L.T. 481 (S.C.) and that in view of this, the impugned order is not correct. 4. Shri Sanjay Jain, the learned Senior Departmental Representative, defended the impugned order by reiterating the f....

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....decided in the favour of the appellant by the Apex Court in its judgment in the case of UOI v. Marmagoa Steel Ltd. (supra) which has been followed by this Tribunal in the case of Bando India (P) Ltd. v. C.C.E., Delhi-III (supra). Moreover, in this case both the units - the unit at Dharuhera which has taken the Cenvat credit and the Gurgaon unit whose address appears in the bills of entry, under wh....