2016 (12) TMI 1058

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....o the extent of confirming the balance amount of Rs. 2,15,105/- which has been reversed by the appellant and appropriated by the original authority. Penalty and interest has also been upheld. 2. Briefly the facts of the case is that the appellant is engaged in the manufacture of stacker and pallet truck falling under Chapter 84 and electric platform/tow truck falling under Chapter 87 of the CETA, 1985. The appellant availed CENVAT credit on various services viz., air travel service, courier service, rental service totaling to Rs. 2,44,249/- which according to the Department is irregularly availed. Thereafter the appellant vide letter dated 30.7.2009 intimated the Department that they had reversed the amount of Rs. 2,15,105/- during the mon....

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..... The bills of Bandapur plant was furnished to the accounts department of Chandapur Plant instead of Bandapur plant. As the staff of the accounts department were not aware of the CENVAT credit Rules the credit was accounted in Chandapur plant by oversight. He further submitted that the said credit was not only availed by Bandapur plant and therefore there was no revenue loss to the department as the credit was availed by Chandapur Plant and no credit was further availed by Bandapur plant which proves that there was no intention to avail any irregular credit. On being pointed out by the audit team of the department, the said credit was reversed in the books of accounts during June 2009 and duly intimated to the department. He also submitted ....

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....Aurobindo Pharma Ltd. vs. CCE: 2002 (52) RLT 943 iii. G.S. Enterprises vs. CCE: 2002 (50) RLT 012 iv. CCE vs. S. B. Packing Ltd.: 2002 (50) RLT 292 v. Nagpur Alloys Castings Ltd. vs. CCE: 2002 (50) RLT 873 (SC) vi. Asha Pavro Electronics Pvt. Ltd. vs. CCE: 2002 (143) ELT 543 vii. Stellar Chemical Labs Pvt. Ltd. vs. CCE: 2002 (134) ELT 504 viii. Sober Plastics Pvt. Ltd. vs. CCE: 2002 (139) ELT 562 ix. Jamna Auto Industries Ltd. vs. CCE: 2001 (130) ELT 181 x. Nahar Spinning Mills Ltd. vs. CCE: 2000 (121) ELT 400 xi. Seth Computers Pvt. Ltd. vs. CCE: 2000 (121) ELT 738 xii. Bhillai Conductors vs. CCE: 2000 (91) ECR 569 xiii. TTK Pharma vs. CCE: 2000 (111) ELT 320 xiv. Apollo Tyres Ltd. vs. CCE: 2001 (134) ELT 679 5. On....