2015 (7) TMI 623

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.... For the Appellant : Mr M S Srinivasa, Adv. For the Respondent : Mr Mohd Yusuf, AR ORDER Per: B S V Murthy: The appellants are the manufacturers of Rotogravure Printing Machineries and Lamination Machineries falling under chapter 84 of the schedule to the Central Excise Tariff Act, 1985 and are operating under Cenvat Credit Rules, 2004. During audit of the records of the appellants by the Dep....

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....10 and from March 2010 to December 2010 with a proposal to deny the credit of Rs. 54,882/- (Rupees Fifty Four Thousand Eight Hundred and Eighty Two only) and Rs. 15,125/- (Rupees Fifteen Thousand One Hundred and Twenty Five only), respectively and to recover the same along with interest and penalty. 2. After due process, the lower authorities have confirmed the demand for Cenvat credit with inter....

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....ated in different places and services are attributable to the concerned units and since those units do not pay duty credit is not admissible. 6. I have considered the submissions. According to proviso to Rule 3, a manufacturer or purchaser of final product can take credit of duty paid on any input service received by him. Unlike in the case of inputs where credit can be taken only when it is rece....