2016 (6) TMI 607

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....Chartered Accountant & Shri  Satish Sarda, Advocate for the  Respondent ORDER The above appeal is filed by Revenue challenging the order of Commissioner(Appeals) which set aside the penalty imposed under Rule 15(2) of Cenvat Credit Rules.     2.  The respondent is engaged in manufacture of Rutile Concentrate, Ileminite Concentrate, Zircon Concentrate, garnet ....

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.... credit has been rightly availed, as Rule 3 of the Cenvat Credit Rules, 2004 states that ' the manufacturer or producer of final products or a provider of taxable service shall be allowed to take Cenvat credit of duty paid on inputs or capital goods received in the factory of manufacture of final products or premises of the provider of output service'. Further that the respondent  had declare....

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....(ii) that Commissioner (Appeals) has committed gross error in holding that the Order-in-Original did not establish any suppression of fact or fraud and that the penalty is to be set aside. 5.  The first ground raised by revenue is without any basis. The Commissioner (Appeals) has not remanded the matter. The Commissioner (Appeals) upheld the recovery of credit availed and used for civil co....