2015 (12) TMI 277

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....D M Misra, Member (J) And I P Lal, Member (T) For the Appellant : Dr S Chakraborty, Adv For the Respondent : Shri K Chowdhury, Supdt ORDER Per D M Misra These applications are filed seeking waiver of predeposit of Cenvat Credit of Rs. 6.24 Crores and equal amount of penalty imposed on Applicant No.(i) under Section 11AC of the Central Excise, 1944 read with under Rule 15 of the Cenv....

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....ving separate Central Excise Registration and filed a separate ER-1 Return and assessed separately for payment of excise duty. Therefore, availing cenvat credit on input services used in one unit at another manufacturing unit, would not admissible under the Cenvat Credit Rules, 2004. 4. Heard both sides. Prima-facie, at this stage, we find that the issue relates to eligibility of cenvat credit ....