2016 (12) TMI 1210

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....r the Respondent ORDER The issue in this appeal is whether the appellant have taken Cenvat credit rightly of Rs. 1,76,812/- on inputs namely new insulating oil (transformer oil) under the fact that the invoice was addressed to its head office and not to the factory address. 2.  The brief facts are that, the appellant are manufacturer of transformers and also engaged in repairing of the tra....

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....ion 11AB vide a show cause notice dated 04/03/2011. The appellant did not file any reply to the SCN, the same was confirmed vide order in original along with equal amount of penalty under Rule 15 of CCR, 2004. Both, Revenue and the assessee preferred appeal before Commissioner (Appeals). The assessee appealed for setting aside the demand and penalty whereas the Revenue appealed for charging of int....

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....the date of hearing from the cause list. I reject the said time prayer and take up the appeals for hearing. Heard learned A.R. for Revenue and perused the records. 4.  Having considered the grounds of appeal and rival submissions, I find that it is not in dispute that the appellant have not received the inputs-transformer oil, the credit of which has been disputed. The learned Commissioner (....