2016 (12) TMI 1218

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellant (s) Shri A Roy, Suptd (AR) for the Revenue (s) ORDER This appeal has been filed by appellant M/s Indian Oil Corporation Ltd, Barawuni Refinery, Begusarai (IOCL) against OIO No. 12/MP/Commissioner/2014 dt 30/4/14, as Adjudicating authority. Under this OIO dt 30/4/14 Cenvat Credit of Rs. 7, 75,954/- has been disallowed to the appellant and an equivalent penalty has also been imp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sed by Joint Commissioner & Additional Commissioner, Patna, credit with respect to Gland packing, Non-ASB (Gosket), Cylinder lighting Equipments, Packing Material, Seal (Spore Parts) and Stud & nuts has already been allowed and these Orders-in-Original are not reviewed by the department. Appellant also furnished a certificate dt 16/5/2016 from a Chartered Engineer that the subject items are used e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....authority and strongly defended the order passed by the Adjudicating authority. 4.  Heard both sides & perused the case records. The issue involved in the present appeal is whether appellant is entitled to Cenvat Credit on 13- items claimed to be used as capital goods. It is the case of the appellant that on 7 items, out of 13 disputed items, credit has already been allowed by subsequent o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Adjudicating authority which were placed before this bench. 5.  So for as imposition of penalty upon the appellant is concerned it is observed that originally a demand of Rs. 21, 42, 184/- was proposed out of which only Cenvat Credit of only Rs. 7,75,954/- was denied. Out of the disputed 13 items credit with respect to 7 items has been allowed by the other Adjudication authorities of th....