2015 (1) TMI 497

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....ENT Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein Cenvat credit of inputs have been denied along with interest and equivalent amount of penalty has been imposed. 2. The brief facts of the case are that the appellant is a manufacturer of motor vehicles parts. In the manufacturing activity, some part were manufactured and sent for further processing to the....

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....sue came up before this Tribunal in Bajaj Electricals Ltd. and this Tribunal vide Order no. A/249-250/10/SMB/C-IV dated 10.06.2010 held that the appellant is entitled to take Cenvat credit and appeal was allowed. Therefore, it is prayed that in this case also appeal be allowed by giving entitlement of Cenvat credit. 4. On the other hand, ld. AR reiterates the finding of the impugned order. 5....

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....y of raw materials and other related factors and in order to encourage efficiency and productivity the appellant collects penal charges related to excess utilization of material by way of debit notes. So the credit cannot be denied on the ground that the inputs are not utilized, in or in relation to the manufacture of final product. Further I find that the issue involved in this case is squarely c....