2016 (1) TMI 299

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....ghuram Heard the ld. Counsel for the appellant and ld. Shri Amresh Jain, A.R. for the Respondent/Revenue. 2. This appeal is preferred against the adjudication order dated 9.5.2014 passed by the Commissioner, Central Excise & Service Tax, LTU, New Delhi. The impugned order denied cenvat credit availed by the appellant, of Rs. 1,30,494/- and ordered its recovery along with interest under Rule 14 o....

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....o industrial and other consumers. The appellant's Hazira unit purchased gas from ONGC and thereafter conveyed it through Hazira, Vijaypur, Jagdishpur pipeline. 4. Audit revealed that the appellant had taken cenvat credit on the basis of invoices raised by its Vaghodia unit. On enquiry, the appellant informed the process of conveyance of gas from Hazira to its Vaghodia plant through intermedia....

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....under the Centralised Registration. 6. In the impugned order the ld. Commissioner (Adjudication) at para 5.12 thereof observed that the appellant had obtained Centralised Registration on 25.2.2010 which included Vaghodia compressor station and hence the appellant was entitled for cenvat credit on capital goods and input services received and used at Vaghodia compressor station on or after 25.2.20....